-•^'"J^vti^^V^ 


UC-NRLF 

"    II 
^636    '  '  ''' '^ 

13  H 

DOCUMENTS 
DEPT 


9i 

o 

CD 


GIFT   OF 


DOCUMENH) 


ti       OrPT' 


I  STATE  OF  NEVADA 


i 


r«  « Ji  I 

W    fHC 

iVfeRSlTY        ) 

©»  / 


Uniform  Classification  of  Accounts 


FOR 


ELECTRIC  UTILITIES 


PRESCRIBED  BY  THE 


Public  Service  Commission  of  Nevada 


CARSON   CITY,  NEVADA 
State  Printing  Office        :        :        :        Joe  Farnsworth,  Superintendent 

1911 


^[^ 


UNIFORM  CLASSIFICATION  OF  ELECTRIC 
ACCOUNTS 

PRESCRIBED   BY  THE 

PUBLIC  SP:RVICK   commission   of   NE\'AI)A 


INTRODUCTORY  STATEMENT 

Carson  City,  June,  1911. 
To  Xccada  Electric  Utilities: 

This  circular  embraces  the  uniform  classification  of  accounts  for  elec- 
tric utilities  prepared  under  the  following  provisions  of  Chapter  102  of 
the  Statutes  of  1911,  known  as  the  Public  Utilities  Law: 
Uniform  Accounting-  by  Utilities. 

Sec.  7.  Every  public  utility  shall  keep  and  render  to  the  Commission 
in  manner  and  form  prescribed  by  the  Commission,  uniform  and  detailed 
accounts  of  all  business  transacted. 

Other  Business  Separate. 

{((}  Every  public  utility  engaged  directly  or  indirectly  in  any  other 
business  than  those  mentioned  in  section  3  of  this  act,  shall,  if  required 
by  the  Commission,  keep  and  render  in  like  manner  and  form  the  accounts 
of  all  such  other  business,  in  which  case  all  the  provisions  of  this  act  shall 
apply  with  like  force  and  effect  to  the  books,  accounts,  papers  and  records 
of  such  other  l)usiness. 

Blanks  Furnished  by  Commission. 

{(I )  The  Commission  shall  cause  to  be  prepared  suitable  blanks  for 
carrying  out  the  purpose  of  this  act,  and  shall,  when  necessary,  furnish 
such  blanks  to  each  public  utility. 

Form  of  Bookkeeping  Prescribed. 

(//)  No  i)ublic  utility  shall  keep  any  other  books,  accounts,  papers  or 
records  of  the  business  transacted  than  those  prescril>ed  or  api)roved  by 
the  Connnission.  Each  public  utility  shall  have  an  oHice  within  tliis 
State,  and  shall  keep  in  said  olhce  all  such  l)0()ks,  accounts,  records  or 
papers,  none  of  which  shall  be  removed  at  any  time  from  the  State  except 
upon  such  conditions  as  may  l)e  prescribed  by  the  Commission. 

Annual  Reports. 

(//)  The  accounts  of  all  such  public  utilities  shall  be  closed  annually 
on  the  30th  day  of  June,  a  balance  sheet  taken  promi)tly  therefrom,  and 
full  annual  reports  of  the  business  to  be  made  to  the  Commission  not 
later  than   the    15th   day   of    September    following   the  closing  of  the 

*  274(>2I 


4  PrBLic  Servicf:  Commission  of  Nevada 

lUH'ounts.  Tlie  reports  siialT  l)e  in  .siu-li  form  as  may  1)l'  prescribed  i)y 
the  Commis}3ioli,':viul  sljajl  contain  all  the  information  deemed  by  the 
Commission'  necessary  for'tlie  prcJper  performance  of  its  duties.  The 
Commission  may,  at  any  time,  call  for  (lesired  information  omitted  from 
such  reports,  or  not  provided  for  therein,  whenev(^r,  in  the  judgment  of 
the  Commission,  such  information  is  necessary. 

It  is  desired  that  all  electric  utilities  conform  their  accounts  to  the  sys- 
tem prescribed  herein  at  their  earliest  possil)le  convenience.  It  is  pos- 
sible that  some  alterations  may  be  found  expedient  at  some  future  time, 
but  for  the  present,  this  classification  is  adhered  to  and  prescrii)ed  and 
upon  it  will  be  based  the  annual  reports  made  to  the  Public  Service 
Commission  hj^  all  electric  utilities. 

In  order  that  this  system  may  meet  in  a  most  satisfactory  manner  with 
the  needs  of  the  electric  interests,  consistent  with  the  requirements  of  the 
Public  Utilities  Law,  it  is  urged  that  all  companies  which  are  unable  for 
any  reason  to  conform  to  the  accounts  for  the  class  in  which  they  natu- 
rally come  under  the  above  arrangements,  will  communicate  with  this 
Commission,  stating  in  full  their  reasons  or  conditions  why  special  con- 
sideration should  be  given  and  an  explanation  of  how  complete  a  compli- 
ance with  this  sj'stem  can  be  made. 

PUBLIC    SERVICE   COMMISSION    OF    NEVADA. 

H.  F.  Bartine, 

Chief  Commissionrr. 

J.  F.  Shaughnessy, 

First  Associate  Commissioner. 
W.  H.  Simmons, 
Second  Associate  Com  inissi oner. 


INCOME  ACCOUNTS 


PuBLJc  Service  Co.ajmission  of  Nevada 


INCOME  ACCOUNT  FORM  FOR  REPORT 

OPERATING    REVENUES 

Commercial  Lighting  Kiirnings     .         .         .         (Details) 

Municipal  Contract  Lighting  Earnings         .         (Details) 

Commercial  Power  Earnings         .         .         .         (Details) 

Municipal  Power  Earnings     ....         (Details) 

Sales  of  Electric  Current  to  Other  Public  Utili- 
ties       (Details) 

Miscellaneous  Earnings  from  Operation       .         (Details) 


Total  Operating  Revenues 


OPERATI 


XG   EXPENSES 


Power     ...... 

Transmission  and  Transformation 
Distribution  .         .         .         . 

Consumption  .         .         .         . 

Commercial  .         .         .         . 

(General 

rndistributed         .         .         .         . 

Total  of  Above  Items 

Contingencies  (Extraordinary) 
Taxes     


Total  Operating  Expenses 

Net  Operating  Revenue  or  Deficit 
Nonoperating  Revenues 

Gross  Income  or  Deficit     . 


(Details)  

(Details) 

(Details) 

(Details) 

(Details) 

(Details) 

(Details) 


(Details) 
(Details) 


(Details) 


DEDUCTIONS   FROM    GROSS   INCOME 


Interest  on  Funded  Debt 
Interest  on  Real  Estate  Mortgages 
Interest  on  Floating  Debt 
Contractual  Sinking  Fund  Requirements 
^liscellaneous  Deductions     . 

Total  .         .         .         .         . 

Net  Income  or  Deficit 


(Details) 
(Details) 
(Details) 
(Details) 
(Details) 


DISPOSITION    OK    NET    IN(^OME 

Preferred  St(jck  Dividends  ....  (Details). 
Common  Stock  Dividends  ....  (Details) 
Appropriations  to  Municipal  Funds  (Mniiicii):»l 

Plants  Only) (Details) 

Other  Pavments  fr(»iii  X«»t  Income        .                   (Details) 
Total 

Surplus  or  Deficit  for  Year         .... 
Surplus  or  Deficit  at  Beginning  of  Year 
Adjustments  During  Y<'ar  (Prolit  and  Loss  Account)    . 


Surplus  or  Deficit  at  Close  of  Year  (as  ]>er  Balance  Siieet) 


DETAILED  ACCOUNTS  WITH  TEXT 


OPERATING  REVENUES 

Commercial  Lighting  Earnings. 

C'redit  this  account  with  all  revenues  from  consumers  except  munici- 
palities for  electric  current  supplied  for  commercial  lighting  purposes, 
including  commercial  arcs  and  incandescents,  both  where  the  revenue  is 
dependent  upon  the  quantity  of  energy  taken  as  recorded  by  a  meter  and 
where  such  energy  is  sold  at  flat  rates  and  independent  of  quantity  taken 
per  unit  of  time,  demand  or  installation. 

Commercial  consumers  as  used  in  this  account  embrace  residences, 
offices,  retail  mercantile  establishments,  etc.,  where  electric  energy  is  not 
used  primarily  for  power  or  industrial  purposes.  W^here  some  manufac- 
turing or  industrial  processes  are  performed  in  any  office,  store,  or  resi- 
dence, or  appliances  are  operated  as  fans,  sewing  machine  motors,  motors 
for  grinding  in  grocery  stores,  etc.,  such  processes  being  merely  incidental 
to  the  broader  use  of  the  premises  as  commercial  lighting  consumers  and 
the  current  so  used  for  industrial  or  power  purposes  is  not  separately 
metered,  the  total  consumption  at  such  premises  shall  l^e  treated  as  com- 
mercial lighting.  Where,  however,  the  current  used  for  such  appliances, 
motors,  etc.,  is  metered  separately  the  earnings  from  each  class  of  service 
will  be  credited  to  the  appropriate  Revenue  accounts. 

When  electric  energy  is  sold  both  by  meter  and  flat  rates,  the  earnings 
from  each  such  division  shall  be  credited  to  subdivisions  of  this  account 
and  reported  separately  to  the  Commission  as  follows: 

(I.   Com mcr rial  Lighting  Earnings — Flat  Rate, 
b.   Commercial  Lighting  Earnings — Metered. 

Current  sold  to  municipalities  for  lighting  public  buildings  not  specifi- 
cally included  in  the  contract  for  public  lighting,  will  l)e  considered  as 
commercial  earnings  and  credited  to  this  account  or  to  its  appropriate 
subdivision. 

Where  it  is  the  custom  of  the  utility  to  charge  a  mininunn  amount 
when  the  consumption  during  the  month  is  less  than  a  prescribed  amount, 
the  total  amount  of  such  minimum  charge  shall  be  credited  to  this  account 
or  to  its  appropriate  sub-account.  Wliere  it  is  the  custom  of  the  utility 
to  grant  a  discount  from  the  gross  bill  or  to  add  a  penalty  to  the  l)ill 
wliere  p:iyment  is  not  made  on  or  before  a  prescribed  date,  sucli  discounts 
or  penalties  shall  be  charged  or  credited  to  this  account.  Utilities  desir- 
ing to  do  so  may  open  sub-accounts  to  show  separately  the  Miniminn  Ih'll 
and  the  Di.^rniint  or  Prnaltg  items. 

Municipal  Contract  Lighting  Earnings. 

Credit  this  account  with  the  earnings  from  the  sale  of  electric  current 
to  the  municipality  f(n*  pul)lic  lighting  service,  embracing  the  lighting  of 
streets,  alleys,  bridges,  viaducts,  pa,rks,  commons,  etc.,  l)ut  not  the  light- 


8  PriiLir  Sp:rvice  Commission  of  Nevada 

ingof  pul)lic  Imildings,  unless  sucli  arc  particularly  included  in  the  con- 
tract covering  such  puhlic  lighting.  Wlicre  municipal  huildings,  are  not 
so  included  in  the  contract  for  puhlic  lighting,  they  are  to  he  regarded 
as  commercial  consumers. 

Commercial  Power  Earnings. 

C'rctlit  this  account  with  all  revenue  from  the  sale  of  electric  current 
for  power  purposes  to  all  consumers  except  municipalities,  electric  rail- 
ways, and  other  electric  utilities  for  the  purpose  of  re-sale,  hoth  where 
the  service  is  dependent  upon  the  quantity  of  energy  taken  as  recorded  by 
meter,  and  where  such  energy  is  sold  at  flat  rates  and  independent  of  the 
quantity  taken  for  any  unit  of  time,  demand  or  installation. 

Where  electric  current  is  sold  both  hy  meter  and  flat  rates,  the  earnings 
from  each  such  division  shall  he  credited  to  subdivisions  of  this  account 
and  reported  separately  to  the  Connnission  as  follow^s: 

a.  Commercial  Power  Earnings — Flat  Rate. 

b.  Commercial  Power  Earnings — Metered. 

Where  it  is  the  custom  of  the  utility  to  charge  a  minimum  amount  in 
cases  where  the  consumption  during  the  month  is  less  than  a  prescribed 
amount,  the  total  amount  of  such  minimum  charge  shall  be  credited  to 
this  account  or  to  its  appropriate  sub-account.  Where  it  is  the  custom 
of  the  utility  to  grant  a  discount  from  the  gross  bill,  or  to  add  a  penalty 
to  the  bill  where  payment  is  not  made  on  or  before  a  prescribed  date, 
such  discounts  or  penalties  shall  be  charged  or  credited  to  this  account. 
(Utilities  desiring  to  do  so  may  open  sub-accounts  to  show  separately  the 
Minimum  Bill  and  the  Discount  or  PenalUi  items.) 

Municipal  Power  Earnings. 

Credit  this  account  with  all  revenue  from  the  sale  of  electric  current 
for  power  purposes  to  municipalities. 

Miscellaneous  Earnings  trom  Operation. 

Credit  to  this  account  all  earnings  received  from  the  sale  of  electric 
energy  and  service  and  from  operating  transactions  not  properlj^  includ- 
ible in  any  of  the  preceding  accounts. 


NONOPERATING  REVENUES 

Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  receipts  derived  from  the  sale  of  electric 
appliances  or  electric  merchandise  as  lamps,  fans,  flat-irons,  heating 
appliances,  motors,  and  other  electric  appliances  for  the  utilization  of 
electric  energy.  Profit,  as  used  in  this  account,  is  defined  as  l)eing  the 
excess  of  the  sales  price  over  the  cost,  including  the  invoice  cost,  cost  of 
handling,  storage,  etc.  To  this  account  shall  be  charged  all  expenses 
for  labor  and  material  in  connection  with  the  sale  of  such  appliances  or 
merchandise.  The  net  amount  only,  or  the  profit  on  merchandise  sales, 
is  to  be  carried  to  the  Income  Account  in  the  annual  report.  The  credits 
and  charges  to  this  account  will  be  made  in  such  a  manner  as  to  admit 
of  a  detailed  analysis  when  called  for  by  the  Commission. 

Wiring  and  Installation  Work. 

Credit  this  account  with  all  earnings  derived  from  wiring  and  installa- 
tion work  performed  by  the  utility  for  a  stipulated  profit  or  commission 


Uniform  Accounts— Electric  Utilities  9 

upon  its  actual  outlay  for  labor,  materials  and  expenses.  This  includes 
earnings  from  services  performed  on  the  consumers'  premises,  such  as  wir- 
ing buildings  and  structures  for  lighting  or  power  purposes  and  rearrang- 
ing such  wiring  and  connected  fixtures.  If  prospective  consumers  are 
charged  for  services  performed  by  the  utility  in  connecting  the  wired  prem- 
ises with  the  service  connection  or  for  placing  the  service  wiring,  such 
earnings  shall  be  credited  to  this  account. 

There  will  be  charged  to  this  account  all  expenses  for  labor  and  mate- 
rials in  connection  with  such  operations,  the  net  only  or  the  profit  from 
such  wiring  and  installation  work  being  carried  to  the  Income  Account  in 
the  annual  report.  The  credits  and  charges  to  this  account  will  be  made 
in  such  a  manner  as  to  admit  of  a  detailed  analysis  when  called  for  by 
the  Commission. 

Rents  from  Land  and  Buildings,  Conduits,  Pole  Lines  and  Apparatus. 

Credit  to  this  account,  as  it  accrues,  all  revenue  from  the  rental  of 
land  and  buildings  and  rentals  received  for  the  use  of  conduits,  poles  and 
other  line  supports  and  apparatus.  Where  the  contract  for  the  rental  of 
any  apparatus  or  appliances  covers  also  the  cost  of  connecting  such  appa- 
ratus and  its  maintenance,  the  entire  revenue  from  such  contract  shall  be 
credited  to  this  account. 

To  this  account  shall  be  charged  all  expenses  incurred  in  connection 
with  the  collection  of  rents,  commissions  and  fees  therefor;  the  cost  of 
procuring  tenants  for  buildings,  drawing  contracts  and  leases,  advertising 
for  tenants  of  such  buildings;  expenses  of  ouster  proceedings,  and  taxes, 
unless  the  taxes  are  to  be  paid  by  the  tenant.  Any  expenses  accruing 
while  land  and  buildings  are  idle,  also  repairs  upon  such  property,  will 
be  charged  to  this  account.  Only  the  net  revenue  or  profit  from  the 
above  transactions  will  be  carried  to  the  Income  Account  in  the  annual 
report. 

Credits  and  charges  to  this  account  are  to  be  made  in  such  a  manner 
as  t(j  admit  of  a  detailed  analysis  being  made  when  called  for  l)}^  the 
Commission. 

Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  the  utility 
funds  with  banks,  trust  companies  or  individuals.  Interest  on  security 
investments  will  not  be  credited  to  this  account  but  to  the  account 
Interest  and  Dividends  from  Investments.  Interest  on  moneys  belonging  to 
any  of  the  reserves  of  the  utility  will  be  credited  to  such  reserves. 

Interest  and  Dividends  from  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest-bearing 
securities  which  are  liabilities,  either  actual  or  contingent,  of  solvent 
companies,  cities  or  individuals,  held  as  investments  by  the  utility. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they  become 
collectible,  of  dividends  upon  the  stocks,  preferred  and  conmion,  of  cor- 
porations held  as  investments  by  the  utility. 

A  description  of  the  securities  whose  yield  is  credited  to  this  account 
will  !)('  called  for  in  the  ainuial  report  to  the  Commission. 

Appropriations  from  Municipal  Funds  (for  Municipal  Plants  Only). 

Credit  to  this  account  all  ap])roj)riations  made  by  the  municipality  to 
the  funds  of  the  accounting  utility  for  operating  purposes.  (This  account 
applies  only  to  municipally  owned  utilities.) 


10  Public  Service  Co.mmission  of  Nevada 

Miscellaneous  Nonoperating  Revenues. 

Credit  to  this  account  all  revenues  from  nonoperatinj^  sources  not 
includiltle  in  any  of  the  preceding  accounts. 

llilities  are  at  liherty  to  open  sui)-acc()unts  for  tlie  purpose  of  showing 
the  revenues  from  any  particular  sources. 


OPERATING  EXPENSE  ACCOUNTS 

I.  Power 

II.  Transmission  and  Transformation 
III 

IV.  Distribution 

V.  Consumption 

VI.  Commercial 

VII.  CtENERAL 

VIII.  Undistributed 

Note— In  case  any  electric  utility  finds  it  impossible  or  impracticable  to  keep 
its  accounts  with  the  detail  herein  prescribed,  it  should  petition  tlie  Commission 
for  authority  to  consoHdate  any  two  or  more  accounts,  accompanying  its  petition 
with  such  facts  wliich  in  its  judgment  make  the  keeping  of  the  detailed  accounts 
impracticable. 

Operating  expenxe-s  are  intended  to  include  all  items  of  expense  neces- 
sarily incurred  in  being  prepared  to  serve  or  in  serving  the  public  as  an 
electric  utility.  This  includes  the  expense  of  maintaining  intact  the 
organization  of  the  utility,  the  generation,  distribution  and  sale  of  elec- 
tric energy  and  all  processes  necessarily  incident  thereto,  together  with 
the  collection  of  the  revenues  from  such  operations.  In  order  that  the 
Opfrating  Expenses  shall  clearly  reflect  only  the  cost  of  rendering  such 
public  service,  all  expenses  incident  to  the  operation  of  any  other  utility 
service  performed  or  of  anj^  transactions  of  a  commercial  nature  shall  be 
excluded  therefrom. 

Operating  Expenses  in  the  broadest  significance  of  the  term  are  divisible 
into  two  classes,  viz.,  Operation  and  Maintenance . 

Operation  should  be  understood  to  mean  the  "use"  of  the  propert,v  and 
includes  labor,  materials  and  supplies  and  expenses,  but  excludes  all 
.Uainte nance  items. 

Maintenance  should  be  understood  to  mean  "upkeep"  and  should  cover 
all  expenditures  for  ordinary  repairs,  renewals  or  replacements  of  prop- 
erty resulting  through  wear  and  tear,  or  through  those  casualties  which 
are  incidental  to  the  nature  of  the  operation  and  which  expenditures  are 
necessary  in  order  to  keep  up  the  productive  capacity  of  the  plant  to  its 
original  or  equivalent  state  of  efliciency. 

The  items  includible  in  the  above  subdivisions  except  where  S(^me  other 
meaning  is  clearly  apparent  from  the  language  used  in  explaining  the 
account  shall  be  understood  to  have  the  following  meaning: 

The  Cost  of  Lalxrr  shall  be  understood  to  cover  not  c^nly  wages  paid  for 
manual  labor,  l)Ut  salaries  and  fees  paid  to  persons  engaged  in  clerical, 
engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances  or 
matter  consumed  in  fm-nishing  the  ele(;tric  service  as  required  or  author- 
ized by  law  and  endiraces  not  oidy  finished  and  unfinished  products,  l)ut 
all  expenses  incurred   in   connection  with   their  ])reparation  for  use  and 


Uniform  Accounts— Electric  Utilities  11 

specifically  chargeable  against  such  products  and  also  includes  a  portion 
of  the  stores  expenses,  if  such  materials  and  supplies  pass  through  the 
stores  department. 

Hand  Tools,  because  of  their  liability  to  loss  and  theft  and  their  rapid 
consumption  in  use,  are  to  be  considered  as  operating  supplies  in  the  year 
in  which  thej^  were  purchased  and  charged  to  the  account  for  the  benefit 
of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  or 
incurred  which  are  chargeable  to  the  accounts  referred  to  and  which  are 
not  Labor  or  Materials  and  Supplies. 

I.     POWER 

(A)  Steam  Power  Generation 
Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the  steam 
power  generation  plant.  This  account  includes  the  salaries  of  the  super- 
intendent of  power  plant,  chemists  at  plant,  draftsmen,  foremen  and  all 
clerical  help  upon  records  and  accounts  pertaining  to  steam  power  gen- 
eration, whether  at  the  general  office  or  at  the  plant.  Charge  also  with 
the  proportion  of  the  salaries  of  the  engineering  staff  assignable  to  the 
steam  power  plant. 

Note — If  energy  is  also  generated  by  hydraulic  power  or  gas  power,  the  total 
cost  of  superintendence  at  the  station  will  be  apportioned  over  the  corresponding 
Superintendence  accounts . 

Note— This  account  is  included  in  the  account  Ojjerating  Labor. 

Engine  Labor. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating  steam 
prime  mover  equipment.  This  includes  such  labor  as  that  of  chief  engi- 
neers and  assistants,  engineers,  oilers,  wipers,  machinists  and  all  other 
employees  whose  duties  concern  the  operation  of  such  steam  prime  mov- 
ers.     (Exclude  all  maintenance  labor.) 

Note— This  account  is  included  in  the  account  Operating  Labor. 

Electrical  Labor. 

Charge  to  this  account  all  labor  in  connection  with  operating  the  elec- 
tric apparatus  and  devices  driven  by  steam  power,  l)eginning  with  the 
generators,  direct  connected  or  belted  to  the  prime  movers,  and  includ- 
ing the  power  plant  switchboards,  feeders,  terminal  )x)ard,  and  to  where 
the  electric  current  leaves  the  power  plant  switchlxxird  for  the  transmis- 
sion or  distribution  system.  This  account  includes  the  salaries  of  system 
operators  or  load  dispatchers,  foremen  over  regulators,  regulators  and 
assistants,  generator  attendants,  switchboard  attendants,  brushmen,  elec- 
tric wipers,  power  j^lant  wiremen  ;ind  all  other  employees  whose  duties 
are  the  operation  of  the  steam  power  j)lnnt  electrical  equi])nK'nt.  (Exclude 
maintenance  labor.) 

Note-  If  energy  is  also  generated  by  hydraulic  power  or  by  gas  power  or 
both,  and  such  electric  a])paratus  is  attended  jointly  by  the  station  electrical 
hibor,  such  labor  will  be  properly  npportioneil  over  the  respective  classes  of 
Poirer  accounts. 

Note — This  accomit  is  inciiidt'd  in  the  account  ()ficni/l)i</  Labor. 

Miscellaneous  Labor. 

Charge  this  account  with  the  salaries  and  wages  of  all  employees  in 
and  al)out  the  steam   i)ow(M-  genei-ating   plant,  engaged  in  operating  the 


12  Public  Service  Commission  of  Nevada 

plant,  including  watchmen,  labor  cleaning  l)uildings  and  yards,  janitors, 
messengers,  and  general  labor  not  chargeable  to  any  of  the  foregoing 
steam  power  plant  operating  labor  accounts.  (Exclude  maintenance 
labor.) 

Note— If  energy  is  also  generated  at  the  station  by  other  than  steam  power, 
hibor  charges  jointly  incurred  will  be  apportioned  accordingly  over  the  appro- 
l^riatc  classes  of  Potrcr  accounts. 

Note— This  account  is  included  in  the  account  Operating  Labor. 

Steam  Generated. 

The  total  expense  of  generating  steam  is  to  be  determined  through  a 
group  of  accounts  referred  to  as  the  Steam  Generation  Apportionment 
Acronnt.  Where  a  utility  is  furnishing  but  one  public  service  from  its 
boiler  plant,  the  details  of  the  steam  expense  will  appear  in  the  Steam 
lieneration  Apportionment  Account,  and  the  total  expense  as  shown  therein 
will  be  carried  to  this  account  in  the  Power  group  of  accounts  and  so 
shown  in  the  annual  report  to  the  Commission.  Where,  however,  two 
or  more  utilities  or  services  are  making  a  demand  upon  the  same  boiler 
equipment,  the  total  steam  expense  will  be  apportioned  over  the  depart- 
ments so  using  the  steam  equipment,  and  the  apportioned  share  of  the 
steam  expense  incurred  for  the  benefit  of  the  steam  power  generated 
energy  will  be  carried  to  this  account.  If  steam  is  used  in  the  electric 
power  plant  for  other  purposes  than  the  generation  of  current,  the 
expense  for  steam  will  be  further  apportioned,  charging  the  appropriate 
expense  accounts. 

Steam  Purchased. 

Charge  to  this  account  the  cost  of  all  steam  purchases  for  prime  mover 
power  in  the  electric  power  plant.  It  is  desired  that  the  account  shall 
be  so  kept  as  to  indicate  the  name  of  the  company  or  individual  from 
whom  the  steam  was  purchased,  the  amount  of  steam  purchased,  and 
the  terms  under  which  it  was  so  purchased. 

Lubricants. 

Charge  to  this  account  the  cost  of  all  lubricants  for  steam  prime  movers 
and  machinery  connected  therewith  in  the  steam  power  plant  of  the 
electric  utility  and  also  all  lubricants  used  on  electric  apparatus  driven 
by  steam  power.  This  includes  cylinder  oil,  machine  oil,  dynamo  oil, 
graphite  and  other  lubricants,  hut  (ioef<  not  include  tra)isformer  oil,  icagon 
grease  or  oil  for  lanterns. 

Note— This  account  is  included  in  the  account  MisccUaneons  Power  Plant 
Supplies  and  Expenses. 

Miscellaneous  Power  Plant  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  suj)plies  and  expenses  incurred 
in  the  generation  of  electric  energy  by  steam  power  not  chargeable  to  any 
(jf  the  preceding  accounts.  This  includes  such  items  as  waste,  packing, 
wipers,  hand  tools,  gas  and  electricity  for  lighting,  heating  and  cleaning 
power  plant,  laboratory  apparatus  and  sui)plies,  ice,  water  for  general  use 
and  fire  protection,  and  all  items  of  similar  nature. 

Note— Where  current  is  also  generated  at  the  station  by  hydraulic  power  or 
gas  ])0\v('r,  the  total  cost  of  miscellaneous  supi)lie8  and  exi)enses  as  enumerated 
in  this  account  will  be  aj)portioned  over  the  respective  classes  of  Potrcr  accounts. 

Note— This  account  is  included  in  the  account  Miscellaneous  Power  Plant 
Supplies  and  Expenses. 


Uniform  Accounts— Electric  Utilities  13 

Maintenance  of  Steam  Engines  and  Turbines. 

Charge  this  account  witli  the  expense  of  all  la))or  and  materials  incurred 
in  repairing  steam  engines  and  steam  turl)ines  devoted  to  converting 
steam  energy  into  mechanical  energy  for  electric  generation. 

Note— This  account  is  included  in  the  account  Maintenance  of  Poicer  Plant 
Equipment . 

Maintenance  of  Power  Plant  Auxiliary  Equipment. 

Charge  tliis  account  with  the  ex])ense  of  all  lal)or  and  material  incurred 
in  making  repairs  to  the  steam  power  plant  auxiliary  equipment,  includ- 
ing condensers,  vacuum  pumps,  oiling  sj^stems,  the.  power  transmission 
equipment  such  as  shafting,  belting,  rope  and  cable  drives,  clutches, 
pulleys  and  idler  wheels,  and  motors,  hoists,  cranes,  blacksmiths'  and 
machinists'  tools,  and  all  other  accessory  equipment  other  than  hand 
tools,  the  cost  of  which  is  to  be  included  in  Operating  Expenses. 

Note— If  electric  energy  is  also  generated  at  the  power  plant  by  other  than 
steam  power,  the  cost  of  maintaining  power  plant  auxiliary  equipment  used  for 
the  joint  benefit  of  the  different  methods  of  generation,  will  be  apportioned  over 
the  ap])ropriate  Maintenance  accounts  of  the  respective  classes  of  Poiver  accounts. 

Note— This  account  is  included  in  the  account  Maintenance  of  Poiver  Plant 
Equipment. 

Maintenance  of  Generators. 

Charge  this  account  with  the  expense  of  all  labor  and  material  incurred 
in  repairing  generators,  alternators  and  other  electric  generating  appa- 
ratus driven  by  steam  power,  and  with  repairs  to  rotaries  and  motor- 
generator  sets,  exciters,  etc.,  when  not  installed  in  connection  with  the 
transmission  system. 

Note— This  account  is  included  in  the  account  Maintenance  of  Poicer  Plant 
Equipment. 

Maintenance  of  Auxiliary  Power  Plant  Electrical  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  material  incurred 
in  repairing  electric  apparatus  at  the  steam  power  generating  plant  not 
included  in  the  account  Maintenance  of  Generators.  This  includes  bus- 
bars, regulators,  cables,  switchboards  and  other  power  plant  electrical 
equipment  such  as  circuit  breakers,  switches,  ammeters,  voltmeters,  watt- 
meters, etc.,  together  with  their  special  foundations  and  settings  and  the 
terminal  board.  The  maintenance  of  special  high  tension  transmission 
equipment  at  the  steam  power  plant,  such  as  high  tension  bus-bars,  high 
tension  switchboards,  high  tension  switches,  high  tension  current  trans- 
formers, higli  tension  lightning  arresters,  high  tension  potential  trans- 
formers, high  tension  reactive  coils,  high  tension  choke  coils,  high  tension 
grounding  devices  and  resistances,  high  tension  raising  and  lowering 
transformers,  etc.,  will  also  be  charged  to  this  account.  The  mainte- 
nance of  wiring  for  ligliting  the  power  plant  will  not  be  charged  to  this 
account,  l)ut  to  the  account  Maintcnaiu'c  of  Poircr  Phinf  Buildings^  Eix- 
ttrrrs  a) id   Grounds. 

Note— If  current  is  also  generated  at  the  station  by  gas  i)ower  or  hydrauHc 
l)Ovver,  or  both,  the  maintenance  of  all  ai)i)aratus  used  jointly  in  generating  cur- 
rent by  the  several  metliods  will  be  api)ortioned  over  the  ai)]>r(>priate  Maintenance 
accounts  in  the  respective  groups  of  Poircr  accounts. 

Note— This  account  is  included  in  the  account  MdliifriKnicr  of  Poircr  Plant 
Equipment. 


14  Public  Service  Commission  of  Nevada 

Maintenance  of  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  iiccount  witli  the  expense  of  all  lalK)r  and  material  incurred 
in  repairing  buildings  and  structures,  including  permanent  apparatus 
foundations,  used  exclusively  for  the  generation  of  electric  energy  hy 
steam  power,  and  outl)uildings,  tool  liouses,  etc. 

Note— If  current  is  also  gcMierated  by  hydraulic  ])o\ver  or  gas  power,  or  both, 
the  maintenance  of  buildings,  fixtures  and  grounds  used  jointly  will  be  appor- 
lioned  over  the  appropriate  Maintenance  accounts  in  the  respective  groups  of 
Poucr  accounts. 

I.     POWER 

(B)    Hydraulic  Power  Generation 

For  Iliidnnilir  Power  Generation  use  the  same  division  of  accounts  as 
given  for  Sfniii)  Poirer  Generation,  except  the  following  accounts: 

Hydraulic  Labor. 

Charge  tliis  account  with  the  salaries  and  wages  of  all  employees  oper- 
ating the  hj'draulic  works,  including  foremen,  gate-men,  wheelmen, 
canal-men,  patrollers  of  reservoirs,  dams  and  channels,  and  all  other 
empl(\vees  whose  duties  concern  the  operation  of  the  hydraulic  power 
equipment.      (Exclude  maintenance  labor.) 

Note— This  account  is  included  in  tlie  account  Operating  Labor. 

Hydraulic  Power  Purchased. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the  purpose 
of  operating  hydraulic  uiotive  power  equipment  for  the  generating  of 
electric  energy.  It  is  desired  that  the  account  shall  be  so  kept  as  to  indi- 
cate the  name  of  the  compan}^  or  individual  from  wdiom  such  w^ater  was 
purchased,  the  amount  of  water  power  purchased  and  the  terms  under 
which  it  was  purchased. 
Maintenance  of  Dams,  Canals  and  Flumes. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies  incurred 
in  repairing  hydraulic  structures.  Such  structures  include  dams, 
embankments,  etc.,  for  impounding  water  and  all  appurtenant  gates, 
valves,  weirs,  waste  ways,  canals,  conduits  and  other  channels  (including 
riprap,  lining  w^alls,  etc.),  pipe  lines,  flumes,  aqueducts  and  supporting 
trestles,  forebays  and  appurtenant  sieves  and  grids,  wasteways,  etc.,  all 
viaducts,  bridges,  foot  bridges,  etc.,  over  and  accessory  to  or  necessitated 
by  such  canals,  aqueducts  and  flumes,  and  also  the  wasteways  conduct- 
ing water  from  the  outlet  of  the  draft-tube  to  the  point  of  final  discharge. 

Note— This  account  is  included  in  the  account  Maintenance  of  Hydraulic 
Poirrr  Woris. 

Maintenance  of  Turbines  and  Water  Wheels. 

Charge  to  this  account  the  expense  of  all  labor  and  supplies  incurre<l 
in  repairing  the  hydraulic  motive  powder,  including  head  gates,  penstocks, 
wheel  gates,  wheel  governors,  valves,  turbines,  water  wheels,  draft-tubes 
and  conne(!tions.  (The  maintenance  of  power  transmission  ai)])aratus  as 
sluifts,  l)elts,  etc.,  will  not  lie  charged  to  this  account.) 

Note— This  account  is  included  in  the  account  Maintoiftnce  of  Iludraxlic  Poirer 
n'orhs. 

I.     POWER 

(C)  Electric  Current  Purchased 
Commercial  Electric  Current  Purchased. 

Charge  this  account  with  the  cost  of  all  electric  current  purchased  for 
the  purpose  of  re-distributit)n  and  sale.     Sub-accounts  are  to  be  opened 


Uniform  Accounts— Electric  Utilities  15 

witli  eac'li  company  or  individual  from  wliom  such  current  is  purchased, 
tlie  account  showing  the  name  of  the  selling  company  or  individual,  the 
amount  of  current  in  kilowatt  hours  purchased,  the  rate  per  kilowatt 
hour  and  the  total  cost  of  such  current,  which  details  will  he  called  for 
in  the  annual  report  to  the  Connnission. 

I.     POWER 
iD)  Steam  Generation  (Apportionment  Account) 
Operating  Labor. 

Charge  this  account  with  all  operating  lahor  emploj^ed  in  connection 
with  the  generation  of  steam.  This  account  will  he  charged  with  the 
salaries  of  superintendent  of  boiler  house,  l)oiler  house  foremen,  firemen, 
helpers,  shovelers,  weighers,  feed-pump  men,  stokers,  water  purification 
lal)or,  blowing  fines,  cleaning  boilers,  labor  employed  at  the  boiler  plant 
in  handling  coal  and  ashes,  boiler  plant  janitors,  watchmen,  etc.  If  the 
general  superintendent  of  the  power  plant  has  charge  of  the  boiler  plant, 
a  proportion  of  his  salary  will  be  charged  to  this  account.  (Exclude 
maintenance  labor.) 

Fuel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil,  gas 
or  other  fuel,  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for  storage. 
This  includes  the  invoice  cost  of  the  fuel,  freight,  switching,  demurrage, 
cost  of  unloading  from  cars  or  boats  to  wagons  and  cartage  to  point  of 
delivery  at  the  plant  for  storage.  (Credit  the  Fuel  Stock  account  with 
fuel  as  used . ) 

Water  for  Steam. 

Charge  this  account  with  the  actual  amount  of  water  used  for  boiler 
feed  and  condensing  purposes.  If  water  is  purchased,  charge  at  the 
contract  price  or  the  meter  rate.  If  water  is  pumped  by  the  accounting 
utility,  charge  here  the  cost  of  pumpage.  (Water  for  fire  protection  and 
general  purpt)ses  should  not  be  charged  to  this  account.) 

Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  at  the  boiler 
plant  not  chargeable  to  the  preceding  accounts,  as  boiler  room  records, 
boiler  compounds,  boiler  inspection,  water  purification  supplies  and 
exi)enses,  water  for  fire  protection  and  general  use,  light  and  heat  at 
the  boiler  plant,  teleplione  service,  hose,  packing,  gaskets,  boiler  hand 
tools,  lubricants,  gage  glasses,  etc. 

Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  used  in 
repairing  furnaces  and  boilers,  special  boiler  foundations  and  settings, 
iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe,  injectors, 
ec()ii()mizers,  water  heaters,  superheaters,  valves,  grates,  fines,  mechan- 
ical stoker  equipment,  boiler  room  piping  from  the  l)oiler  to  the  engine 
thi'ottle  valve,  steam  exhaust  systenj,  boiler  water  sui)|)ly  mains,  i)ump- 
ing  equi])ment  and  similar  auxiliary  equipment. 

Note— This  account  is  iiiclndcd  in  the  account  Ma inte nance  of  lioilcr  Plant 
K(iuipmcnt. 

Maintenance  of  Coal  and  Ash  Handling  Equipment. 

(liargc  this  account  with  all  exjx'iise  of  laboi' and  material  incurred 
in  rei)airing  coal  and  ash  conveyors  in  the  boiler  ])lant,  embracing  trolley 


16  Public  Service  Commission  op  Nevada 

and  t'al)le  towers,  crushers,  belt  links,  wheels,  chutes  and  gates,  conveyor 
cars,  winches,  motors,  buckets,  shafts,  chains,  etc. 

Note— This  account  is  iiichulcd  in  the  account  Maintenance  of  Boiler  Plant 
K(fuip)n<nf . 

Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

("barge  to  this  account  all  expense  of  lal)or  and  material  incurred  in 
repairs  to  buildings,  fixtures  and  grounds,  including  permanent  founda- 
tions for  apparatus,  used  exclusively  for  the  generation  of  steam.  If  the 
boiler  plant  equipment  is  lioused  in  one  of  the  general  works  buildings, 
the  repairs  to  such  buildings  will  be  apportioned  so  as  to  charge  to  this 
account  the  proper  proportion  of  the  total  cost  of  repairs  to  such  jointly 

occupied   buildings. 

I.  POWER 

(E)  Electric  Power  (Apportionment  Account) 
Electric  Utility  Proportion  of  Total  Power. 

Charge  this  account  with  the  proper  proportion  of  the  total  cost  of  elec- 
tric power  generated.  This  account  will  be  raised  by  those  plants  operat- 
ing two  or  more  utilities  using  electric  energy.  In  such  cases  the  power 
accounts  as  prescribed  Avill  be  opened,  the  entire  group  of  such  accounts 
being  regarded  as  an  apportionment  account  and  the  total  cost  of  power 
will  be  apportioned  over  the  several  utilities  making  a  demand  for  power, 
charging  to  this  account  the  proportion  of  the  total  cost  of  power  gene- 
rated properly  chargeable  to  the  electric  utility. 

II.     TRANSMISSION  AND   TRANSFORMATION 
Inspecting  and  Patrolling  Transmission  System. 

Charge  this  account  with  all  labor  engaged  in  inspecting  and  patrolling 
the  transmission  system  between  the  high  tension  switchboard  at  the 
point  of  generation  to  the  sub-stations  or  transformer  stations,  including 
the  testing  of  the  line.      (Exclude  maintenance  labor.) 

Sub-Station  and  Transformer  Station  Operating  Labor. 

Cliarge  to  this  account  the  cost  of  all  operating  labor  employed  in  the 
superintendence  and  operation  of  sub-stations  and  transformer  stations, 
including  salaries  and  wages  of  regulators,  brushmen  and  other  employees 
engaged  in  operating  the  electric  equipment,  also  the  wages  of  clerks, 
janitors,  watchmen,  etc,  at  such  su])-stations  and  transformer  stations. 

Sub-Station  and  Transformer  Station  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  consumed 
and  expenses  incurred  in  connection  with  the  operation  of  sub-stations 
and  transformer  stations,  such  as  rent,  light,  heat,  hand  tools,  waste, 
wipers  and  similar  items. 

Maintenance  of  Transmission  System. 

Charge  to  this  account  the  expense  of  all  labor  and  materials  incurred 
in  making  repairs  to  the  transmission  system.  This  includes  repairs  and 
renewals  of  underground  transmission  conduits,  mjinholes,  sewer  con- 
nections, sewer  traps,  and  paving;  replacement  and  renewal  of  poles, 
painting  poles,  removing  and  resetting  poles,  repairing  poles  and  pole 
fixtures,  cross-arms,  insulator  pins,  insulators,  l)races,  brackets  and  other 
pole  fixtures  and  appliances;  guys  and  other  supports  for  holding  poles, 
towers  and  other  structures  in  position;  also  replacement  and  renewal  of 


Uniform  Accounts— Electric  Utilities  17 

towers,  painting  towers,  repairs  to  towers  and  other  appliances  for  sup- 
porting the  overhead  transmission  system  and  the  replacement  and 
renewal  of  transmission  conductors  between  the  generating  plant  and  the 
sub-station.  The  cost  of  maintaining  poles,  towers  and  other  supporting 
fixtures  which  carry  both  transmission  and  distribution  conductors  should 
be  apportioned  between  this  account  and  the  account  Mainteivinre  of 
OrerJiead  Dldribiition  Si/stem  as  determined  by  the  nature  of  the  conductor. 

Maintenance  of  Sub-Station  and  Transformer  Station  Equipment. 

Charge  to  this  account  the  expense  of  all  labor  and  material  incurred 
in  repairing  apparatus  in  the  sub-stations  and  transformer  stations, 
including  transformers,  boosters,  rotary  converters,  motor-generator  sets, 
station  cables,  switchboards  and  instruments,  station  terminal  boards,  etc. 

Maintenance  of  Sub-Station  and  Transformer  Station  Buildings,  Fixtures 
and  Grounds. 

Cliarge  this  account  with  the  expense  of  all  labor  and  material  incurred 
in  repairing  sub-station  and  transformer  station  buildings,  fixtures  and 
grounds,  together  with  all  permanent  fixtures  therein  and  appurtenant 
thereto,  including  w^ork  on  streets,  drives,  sidewalks,  vaults,  pits,  sheds 
and  permanent  foundations  of  apparatus. 

IV.     DISTRIBUTION 
Labor,  Inspecting,  Removing,  and  Resetting  Transformers. 

Charge  this  account  with  all  labor  employed  in  removing  and  resetting 
transformers,  either  on  the  premises  of  the  consumer  or  on  poles  adjoin- 
ing such  premises,  and  all  inspection  of  transformers  and  their  replace- 
ment in  the  course  of  their  periodical  test  and  inspection.  (Exclude 
maintenance  labor.) 

Note— The  cost  of  the  original  setting  of  each  transformer  will  be  charged  to 
the  construction  account  Transformers. 

Note— This  account  is  included  in  the  account  Distribution  System  Operatincj 
Labor. 

Labor,  Removing  and  Resetting  Meters. 

Charge  to  this  account  all  labor  employed  in  removing  and  resetting 
meters  on  the  premises  of  consumers  and  placing  meters  in  the  course  of 
regular  and  periodical  inspection  of  meters.  (Exclude  maintenance 
labor.) 

Note— The  cost  of  the  original  setting  of  each  meter  will  be  charged  to  the 
construction  account  Meters,  if  such  is  the  ])oHcy  of  the  accounting  utility. 

Note— This  account  is  included  in  the  account  Distribution  System  ()per((tin(/ 
Labor. 

Labor,  Inspecting  and  Testing  Meters. 

Charge;  this  account  with  all  labor  cmj)loyed  in  testing  and  inspecting 
meters  l)oth  on  the  i)remises  of  consumers  and  in  the  meter  shop  of  the 
utility.      (Exclude  maintenance  lal)or.) 

Note— This  account  is  iuchided  in  tiie  account  Disfrilnifion  Si/stnii  Oprrafinf/ 
Labor. 

Miscellaneous  Distribution  System  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the  distribu- 
tion system  not  chargeable  to  any  of  the  preceding  operating  labor 
accounts.      (Exclude  maintenance  labor.) 

Note- -This  account  is  included  in  the  account  Distrihntion  Si/stnii  Oprrafintj 
Labor. 


18  Public  !Skkvi("k  Commission  of  Nevada 

Meter  Department  Supplies  and  Expenses. 

Charge  tliis  aeconnt  witli  all  supplies  eoiisiinied  and  expenses  incurred 
in  eonueetion  with  the  operation  of  the  meter  department.  Tools  used 
in  this  department,  togetlier  with  the  repairs  upon  the  same,  will  he 
charged  to  this  account  unless  such  tools  are  included  in  the  tangil)le 
capital  of  the  utility.  Expenses,  such  as  light,  fuel,  supi)lies,  rent,  and 
electricity  used  for  operating  machinery  and  for  testing  in  this  depart- 
ment, and  other  similar  items,  will  he  charged  to  this  account.  This 
account  will  eml)race  all  meter  expenses  not  included  in  the  meter  labor 
accounts  and  the  account  Maintenance  of  Meters.  (Exclude  maintenance 
supplies.) 

Note— This  account  is  included  in  the  account  Distrilmtion  System  Snpjilies 
and  Ej'pe7ises. 

Miscellaneous  Distribution  System  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  su])plies  consumed  and 
expenses  incurred  in  connection  with  the  operation  of  the  distribution 
system  and  not  chargeable  to  any  of  the  preceding  distribution  operating 
accounts.  There  will  be  charged  to  this  account  the  cost  of  maps  and 
records,  distribution  office  supplies  and  expenses  and  distribution  office 
rent,  where  such  expense  is  directly  chargeal)le.  (Exclude  maintenance 
su])i)lics.) 

Maintenance  of  Distribution  System. 

Charge  to  this  account  all  expenditures  for  repairs  and  renewals  of 
distribution  system,  including  labor,  materials,  tools  and  expenses.  This 
embraces  replacement  and  renewal  of  poles,  painting  poles,  removing 
and  resetting  x^oles,  repairing  poles,  pole  fixtures  and  appliances,  includ- 
ing cross-arms,  insulators,  insulator  pins,  braces,  brackets,  and  other  pole 
fixtures  and  appliances,  guys  and  other  supports  for  holding  poles,  towers 
or  other  structures  in  position;  also  replacements  and  renewals  of  towers 
and  painting  towers.  Repairs  to  towers  or  other  structures  or  appliances 
for  supporting  fixtures  which  carry  both  transmission  and  distribution 
conductors  should  be  apportioned  l)etween  this  account  and  the  account 
Mftinfcnanre  of  Tra n.^mUxlon  Si/steni . 
Maintenance  of  Transformers. 

Charge  this  account  with  the  expense  of  all  labor  and  materials  incurred 
in  maintaining  transformers,  including  renewing  oil,  repainting,  rewind- 
ing  and    repairs   to    switches    and    transformer    devices  which   are   the 
property  of  the  utility  on  the  consumers'  premises. 
Maintenance  of  Meters. 

Charge  this  account  witli  the  expense  of  all  labor  and  materials  incurred 
in  repairing  meters  in  the  distril)uti()n  system,  including  readjusting  and 
painting  old  meters,  new  meter  parts,  new  jewels,  cleaning  meters,  and 
changing  meters  for  routine  tests. 

V.     CONSUMPTION 
Trimming  and  Inspecting  Lamps. 

(.'barge  this  account  witli  the  lai)or  of  trimming  and  inspecting  all  arc 
lamps  operated,  patrolling  arc  lamp  circuits,  inspecting  incandescent 
lamps  operated,  locating  open  circuits,  crosses  on  circuits,  and  other 
lamp  operating  labor.      (Exclude  maintenance  labor.) 

Note — Where  the  contracts  under  which  lami)s  are  l)eing  operated  require  the 
utility  to  inspect  and  trim  such  lamps,  entries  to  this  account  shall  be  made  in 


Uniform  Accounts— Electric  Utilities  19 

such  a  manner  as  to  permit  of  their  classification  in  order  to  show  the  foHowing 
two  items  which  will  be  called  for  in  the  annual  report  to  the  Commission: 

(I.   Trittntiiiif/  (Did  luxpcctinfj  Connnercial  Lamps. 

I).  Trimming  and  Inspvctiwj  Mi(ni(ip<(l  Contract  Lamps. 

Where  the  expenses  chargeable  to  this  account  are  not  directly  assignable  to 
either  of  the  two  subdivisions,  such  total  unassignable  amount  shall  be  appor- 
tioned over  the  two  subdivisions  upon  the  lamp-hour  basis. 

Lamp  Supplies. 

Charge  tliis  account  witii  all  operating  supplies  and  materials  used  in 
c'onnei'tion  with  the  operation  of  arc  lamps.  This  includes  the  cost  of 
carhons,  giol)es,  waste,  reflectors,  ropes  and  cables  for  supporting  lamps, 
pulleys,  etc.,  crediting  Jjnnps  and  Lamp  Suppiies  stock  account  with  tlie 
material  used. 

Note — Where  the  contracts  under  which  lamps  are  operated  require  the  utility 
to  furnish  such  lamp  supplies,  entries  to  this  account  shall  be  made  in  such  a 
manner  as  to  permit  of  their  classification  in  order  to  show  the  following  two 
items  which  will  be  called  for  in  ttie  annual  report  to  the  Commission: 

a.   Commercial  Lamp  Supplies. 

h.  Muni ci pat  Contract  Lamp  Supplies. 

Where  the  expenses  chargeable  to  this  account  are  not  directly  assignable  to 
either  of  the  two  subdivisions,  such  total  unassignable  amount  shall  be  appor- 
tioned over  the  two  subdivisions  upon  the  lamp-hour  basis. 

Incandescent  Lamp  Renewals. 

Charge  this  account  with  the  cost  of  renewal  of  incandescent  and 
Xernst  lamps  on  consumers'  premises  and  also  renewing  such  lamps 
included  in  the  contract  for  municipal  lighting.  Also  include  the  cost 
of  photometering  incandescent  lamps.  Credit  La)nps  and  Lamp  Supplir^ 
stock  account  with  lamps  renewed. 

Note— Where  the  contracts  under  which  such  lamps  are  operated  require  the 
utility  to  renew  such  lamps,  entries  to  this  account  shall  be  made  in  such  a  man- 
ner as  to  permit  of  their  classification  in  order  to  show  the  following  two  items 
which  will  be  called  for  in  the  annual  report  of  the  Commission: 

a.  Commercial  Incandescent  Lamp  Hencwals. 

b.  3Iunicipal  Contract  Lncandescent  Lamp  Henewals. 

Where  the  expenses  chargeable  to  this  account  are  not  directly  assignable  to 
either  of  the  subdivisions,  such  total  unassignable  amount  shall  be  apportioned 
over  the  two  subdivisions  on  the  lamp-hour  basis. 

Miscellaneous  Consumption  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  supplies  and  expenses  incident 
to  the  consumption  and  utilization  of  electric  energy  not  chargeable  to 
any  of  the  preceding  accounts  or  to  the  succeeding  account,  Custonicrs' 
Premises  Expenses.  This  will  include  the  cost  of  setting  and  removing 
arc  lamps,  incandescent  lamps  and  fixtures  installed  in  streets,  alleys, 
p.'irks,  public  grounds,  etc.,  but  not  the  original  installation  in  case  such 
cost  is  included  in  tangible  capital. 

Note— Where  contracts  require  the  utility  to  inspect  and  operate  upon  a 
specified  basis,  the  entries  to  this  account  shall  be  made  in  such  a  numner  as  to 
permit  of  their  classification  in  order  to  show  the  following  two  items  which  will 
be  called  for  in  the  annual  rei)ort  to  the  Commission: 

a.  Miscellaneous  Commercial  Consumption  Supplies  and  Expenses. 

I).   Miscellaneous  Munici]>al  Contract  Li(ihtin<i  Supplies  and  Expenses. 

Wliere  the  expenses  chargeable  to  this  account  are  not  directly  assignable  to 
either  of  the  two  subdivisions,  such  unassignable  amounts  shall  be  ai^jiortioned 
over  the  two  subdivisions  upon  the  lamp-hour  basis. 

Customers'  Premises  Expenses. 

(barge  to  this  account  all  expenditures  made  in  connection  with  main- 
taining the  efficiency  of  customers'  installations  on   their   premises  for 


20  Public  Service  Com.mission  of  Nevada 

Avliifli  no  charge  is  made  to  the  customers.  This  should  inchide  expenses 
incurred  in  investigating  complaints,  changing  meters  for  request  tests, 
placing  and  testing  meters  on  customers'  premises,  inspecting  and  testing 
new  wiring  and  fixtures,  wiring  customers'  premises,  repairing  wiring  and 
fixtures,  inspecting,  cleaning  and  repairing  electrical  appliances  on  con- 
sumers' premises,  and  similar  items  of  expense. 

Maintenance  of  Lamps. 

Charge  this  account  with  the  expense  of  all  lahorand  supplies  incurred 
in  the  repair  and  renewals  of  lamps  and  lamp  equipment.  This  includes 
the  cost  of  removing  lamps  and  lamp  equipment,  repairing  and  renewals 
of  lamps  in  the  utility's  repair  shop,  readjusting  lamps  and  lamp  equip- 
ment, renewal  of  defective  parts,  renewal  of  cut-outs,  repairs  and  renewal 
of  mast-arms,  hangers,  etc.,  replacement  and  renewal  of  lamp  poles, 
painting  lamp  poles,  straightening  lamp  poles,  etc. 

Note— Where  contracts  require  the  utility  to  maintain  such  lamps,  entries  to 
this  account  shall  he  made  in  such  a  manner  as  to  permit  of  their  classitication 
in  order  to  sliow  the  following  two  items  which  will  be  called  for  in  the  annual 
report  to  tlie  Commission: 

a.  Maintenance  of  Commercial  Lamps. 

h.  Maintenance  of  Municipal  Contract  Lamps. 

Unassignable  items  will  be  apportioned  upon  the  lamp-hour  basis. 

VI.     COMMERCIAL 
Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  department 
employees  from  the  taking  of  applications  for  electric  service  to  the 
depositing  of  proceeds  from  collection  in  the  bank.  This  includes  not 
only  the  salaries  of  employees  whose  entire  time  is  engaged  in  the  collec- 
tion department,  but  the  proper  proportion  of  the  salaries  of  employees 
who  are  partly  engaged  in  other  departments.  Charge  also  with  fees  and 
commissions  paid  for  collecting  bills. 

Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter  readers  and 
employees  engaged  in  delivering  bills  for  electric  current. 

Note— This  account  is  included  in  the  account  Collection  Expenses. 

Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  electric 
utility  collection  ofiice,  not  otherwise  provided  for,  including  supplies 
and  expenses  of  outside  collectors  and  meter  readers.  Stationery,  stamps, 
etc.,  and  surety  bonds  of  collection  department  employees  will  also  ))e 
charged  to  this  account  if  it  is  desired  to  distribute  such  expenses. 

Note — This  account  is  included  in  the  account  Collection  Expenses. 

VII.     GENERAL 
Salaries  of  General  Officers. 

Chai-gc  this  account  with  the  salaries  of  general  ollicers,  including 
the  president,  vice-presidents,  secretary,  treasurer,  comptroller,  aixlitor, 
general  manager,  and  all  other  officers  whose  jurisdiction  exten<ls  over 
the  entire  business  and  whose  services  arc  not  chargeable  to  an\^  ])articu- 
lar  department. 


Uniform  Accounts— Electric  Utilities  21 

Salaries  of  General  Office  Clerks. 

(  harge  tliis  account  with  the  salaries  of  all  clerks  and  assistants  con- 
nected with  tlie  general  offices,  except  such  as  may  l)e  directly  engaged  in 
otlier  departments,  in  which  case  their  compensation  should  he  charged 
to  such  department  directly.  Where  general  office  chirks  also  perform 
services  for  other  departments,  their  compensation  will  l)e  apportioned 
accordingly  and  charged  to  the  respective  departmental  accounts. 

General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices. 
Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses, 
newspapers  and  periodicals,  messenger  and  janitor  service,  directories, 
telegrams,  exchange  on  remittances,  etc.  Charge  also  with  the  cost  of 
hooks,  stationery,  telephone,  etc. 

Law  Expenses— General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in  con- 
nection with  the  defense  and  settlement  of  injury  and  damage  claims. 
Cliarge  with  salaries  and  expenses  of  counsel,  solicitors  and  general 
attorneys,  their  clerks  and  attendants,  etc.  Charge  also  with  the  cost 
of  law  hooks,  printing  hriefs,  legal  forms,  testimony,  reports,  fees  and 
retainers  of  general  counsel  and  attorneys,  court  costs,  and  payments  of 
specific  notarial  and  witness  fees,  expense  of  taking  depositions  and 
other  general  law  and  court  expenses.  Expenses  of  arbitrators  of  dis- 
puted points  will  also  be  charged  to  this  account. 

Note— Salaries,  fees  and  retainers  of  counsel  and  attorneys  engaged  in  the 
defense  and  settlement  of  injury  and  damage  suits  will  be  charged  to  the 
account  Injuries  and  Damages. 

Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general  expenses, 
eml)racing  such  items  as  publishing  annual  reports  in  newspapers,  adver- 
tising notices  of  stockholders'  meetings,  dividend  notices,  and  other  cor- 
porate and  financial  notices  of  a  general  character;  traveling  expenses  of 
the  general  officers  and  others  connected  with  the  general  office,  associa- 
tion dues,  expenses  attending  conventions  and  meetings;  subscriptions, 
donations  and  gratuities;  fees  of  transfer  agents,  registrars  of  stock  and 
fiscal  agents;  directors'  fees,  and  contingent  expenses  of  management 
not  otherwise  provided  for. 

Maintenance  of  General  Office  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material  incurred 
in  the  repair  of  the  general  office  equipment,  including  furniture  and 
furnishings,  office  apparatus  and  appliances. 

Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material  incurred 
in  the  repair  of  the  general  office  buildings,  fixtures  and  grounds,  includ- 
ing elevators,  vaults,  heating  and  lighting  fixtures,  and  appurtenant  side- 
walks, lawns,  fences,  drives,  etc. 

VIII.     UNDISTRIBUTED 

The  undistributed  accounts  included  in  this  group  may  ))e  treated  as 
ledger  accounts  and  the  total  charges  so  shown  in  the  annual  report  to 


22  Public  Service  Commission  of  Nevada 

the  Commission,  or  the  rei)orting  utilities  may  distribute  the  total  of  the 
accounts  over  certain  of  the  other  departmental  operating  expense 
accounts,  charging  the  latter  with  such  proportions  of  the  total  of  each 
undistributed  account  as  a])pears  rcasonal)le  and  just  in  the  premises. 
Wherever  these  accounts  are  distributed  over  the  accounts  for  whose 
benefit  the  expenses  bave  l)een  incurred,  tlie  details  of  such  clearing 
operations  shall  be  rej)orted  in  the  amuial  i-eport  to  the  Commission, 
showing  the  total  of  each  of  the  distributed  accounts,  the  accounts  into 
wliich  they  were  closed,  together  with  the  amount  closed  into  such 
accounts,  in  order  that  such  amounts  may  be  deducted  by  the  Commis- 
sion for  purposes  of  analytical  comparison. 

Injuries  and  Damages. 

Charge  this  aci'ount  with  all  damages  to  or  destruction  of  ])roperty 
other  than  that  owned  by  the  utility,  charging  with  the  cost  of  restoring 
tiie  property  less  insurance  or  legal  damages  allowed,  and  with  all 
expenses  incident  to  injury  and  death  to  employees  and  other  persons 
for  whose  injury  or  death  the  utility  is  held  lial)le  or  in  the  settlement 
of  which  claim  allowances  are  made.  This  embraces  judgments  for 
damages  and  plaintiff's  court  costs;  proportion  of  salaries  and  expenses 
or  fees  of  physicians  and  surgeons,  expenses  of  undertakers,  nurses  and 
hospital  attendants;  medical  and  surgical  appliances;  contributions  to 
hospitals;  transportation  of  injured  persons;  and  wages  and  salaries  paid 
to  employees  while  disabled.  The  salaries  and  expenses  of  the  utility's 
claim  agents,  adjusters,  and  their  assistants,  will  be  charged  to  this 
account.  The  compensation  of  general  solicitors  and  counsel  of  the 
utility  or  other  attornej-s  while  engaged  in  the  defense  and  settlement  of 
damage  suits  will  be  charged  to  this  account. 

Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  following 
expenses: 

a.  Injuries  to  Persons, 
h.  Damages  to  Property. 

Where  such  subdivisions  are  not  made,  the  charges  to  this  account 
should  l)e  so  made  as  to  admit  of  their  separation  over  such  two  sulxli- 
visions  when  called  for  by  the  Comnnssion. 

Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies  for 
tire,  casualty,  boiler,  fidelity,  burglar  and  all  other  insurance. 

TAXES 

This  account  shall  cover  all  taxes  (;hargeable  against  the  electric  utility. 
Where  the  reporting  utility  is  also  engaged  in  transactions  outside  the 
scope  of  its  duties  as  a  public  utility,  this  account  shall  be  subdivided 
into  the  following  two  sub-accounts,  to  be  maintained  separately: 

a.    Taxes  CJinrgeaJde  Againd  KJertrir  Utilitj/. 

h.   Taxe.'i  CJi((r(jeal)le  to  Xoiio])eratiii</  Transactions. 

To  each  such  tax  account  there  shall  be  charged  monthly  the  amount 
of  taxes  accrued  during  the  month  and  such  amount  shall  be  credited  to 
the  account  Taxen  Accrued  (or  Prepaid  Taxes,  if  such  taxes  are  prepaid) 
or  the  appropriate  subdivision  of  such  accounts.  The  amount  of  taxes 
accrued  during  any  month  shall,  when  the  levy  is  unknown,  be  estimated 


Uniform  Accounts— Electric  Utilities  23 

and  when  the  levy  is  finally  determined  the  estimate  shall  he  corrected 
in  the  provision  for  taxes  during  the  remainder  of  the  year.  For  example, 
if  at  the  heginning  of  the  tax  year  the  taxes  against  the  utility  are  esti- 
mated to  he  SGOO  for  the  year,  the  monthly  charge  on  account  of  such 
tax  will  he  $50,  crediting  the  same  to  the  Taxes  Accrued  Account  or  Pre- 
paid Taxes,  as  the  case  may  he,  until  the  amount  of  the  levy  l)ec()mes 
definitely  known.  If  during  the  fifth  month  it  is  found  that  the  levy  for 
the  year  is  $G40  instead  of  $600,  tliere  will  already  have  been  charged  for 
four  months  the  $50  per  month,  leaving  $440  to  be  charged  during  the 
remainder  of  the  year,  or  $55  for  the  fifth  month  and  each  succeeding 
month  during  the  remainder  of  the  year. 

Such  taxes  as  pertain  to  two  or  more  utility  services,  or  to  operating 
and  nonope rating  transactions  alike,  shall  be  apportioned  with  regard  to 
such  departments  or  subdivisions  upon  a  basis  which  appears  reasonable 
and  just,  such  basis  to  be  reported  in  the  annual  report  to  the  Commission. 

DEDUCTIONS  FROM  GROSS  INCOME 

CONTRACTUAL  ACCOUNTS 
Interest  on  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the  out- 
standing funded  indebtedness  of  the  electric  utility.  Credit  such  monthly 
charge  to  the  account  Unmatured  Interest  on  Funded  Debt  Accrued .  When 
the  interest  has  matured,  charge  it  to  the  account  Unmatured  Interest  on 
Funded  Debt  Accrued  and  credit  the  account  Matured  Interest  on  Funded 
DeJ>t  Unpaid.  When  such  interest  is  paid,  charge  the  account  Matured 
Interest  on  Funded  Debt  Unpaid,  and  credit  Cash  or  the  coupon  deposit 
account. 

Interest  on  Real  Estate  Mortgages. 

("barge  this  account  monthly  with  all  the  interest  accrued  on  out- 
standing obligations  of  the  electric  utility  secured  by  real  estate  mort- 
gages. Credit  such  monthly  charge  to  the  account  Unmatured  Interest  on 
Funded  Debt  Accrued  (mortgage  obligations  with  respect  to  this  account 
being  considered  as  funded  if  they  do  not  mature  until  more  than  one 
year  after  the  date  of  issue.)  When  the  interest  has  matured  charge  it 
U)  the  account  Unmatured  Interest  on  Funded  Debt  Accrued  and  credit  the 
account  Matured  Interest  on  Funded,  Debt  Unpaid.  When  such  interest 
is  paid,  charge  the  account  Matured  Interest  on  Funded  f)ei)t  (^npaid  wuil 
credit  Unsh  or  other  appropriate  account. 

Interest  on  Floating  Debt. 

Charge  this  account  UK^nthly  with  the  interest  accruing  on  all  unfunded 
or  floating  ol)ligations  on  which  the  electric  utilitjMs  liable.  Credit  such 
monthly  charges  to  the  account  Unmatured  Interest  on  Xote.'^  and  Bill'<  J^aj/- 
(d)lc  Accrued.  When  the  interest  has  matured,  charge  it  to  the  account 
Unmatured  Interext  on  Notes  and  BilU  Paj/able  Accrued  and  credit  the  account 
Matured  Interest  on  Notes  and,  Bills  Pajiidde  Unjxdd.  When  such  interest 
is  paid,  charge  the  account  Matured  Interest  on  Notes  <(ud  Bills  Pai/able 
UniKtid  and  credit  ^V^^7/  or  other  :i|)i)ro])riate  account. 

Contractual  Sinking  Fund  Requirements. 

Charge,  to  this  account  monthly  all  accruals  required  to  I )e  made  to 
sinking  funds  in  accordance  witli  the  i)rovisions  of  trust  deeds,  mort- 


24  PuBLK'  Service  Commission  of  Nevada 

gages  or  other  contracts  requiring  the  estaljlislnnent  of  sinking  funds. 
Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve.  All  accruals 
to  reserves  or  other  funds,  created  voluntarilj^  l)y  the  utility  and  not  in 
pursuance  of  the  provisions  of  any  mortgage  or  other  contract  or  of  the 
requirements  of  law,  shall  l)e  excluded  therefrom. 


BALANCE  SHEET  ACCOUNTS 


2(5  Public  Service  Commission  of  Nevada 


RAT.AXCE    SHEET    FOinr    FOR    REPORT 
Assets 

PKOrEKTV    AND    PLANT: 

Cost  Beginning  of  Year. 

Construction  and  Equipment  Current  Fiscal  Year. 

Cost  Close  of  Year. 

TREASURY   SECURITIES: 

Treasury  Stock. 
Treasury  Bonds. 

investments: 

Stocks  and  Bonds  of  Other  Companies. 
Other  Investments. 

reserve,  sinking  and  special  fund  assets: 
Sinking  Fund. 
Special  Funds. 

current  assets: 
Cash. 

Notes  and  Bills  Receivable. 
Accounts  Receivable. 
Interest  and  Dividends  Receivable. 
Material  and  Supplies. 
Sundry  Current  Assets. 

PREPAID   ACCOUNTS: 

Prepaid  Insurance. 
Prepaid  Taxes. 
Prepaid  Interest. 
Sundry  Prepaid  Accounts. 

Open  Accounts. 
Deficit. 
Total  Assets. 


Uniform  Accounts— Electric  Utilities 


BAF.ANCE    SHEET    FORM    FOR   REPORT— (Continued.) 

Liabilities 
CAPITAL  liabilities: 

Capital  Stock  Preferred. 
Capital  Stock  Common. 
Funded  Debt. 

MORTGAGE    LIABILITIES: 

Real  Estate  Mortgages. 
Other  INIortgages. 

CURRENT   liabilities: 

Notes  and  Bills  Payable. 

Accounts  Paj^able. 

Matured  Interest  on  Funded  Debt  Unpaid. 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

Dividends  Unpaid. 

Deposits. 

Sundry  Current  Liabilities. 

ACCRUED   liabilities: 

Insurance  Accrued. 

Taxes  Accrued. 

Unmatured  Interest  on  Funded  Debt  Accrued. 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued. 

Dividends  Accrued. 

Sundry  Liabilities  Accrued. 

Open  Accounts. 

RESERVE,    SINKING   AND    SPECIAL    FUND    LIABILITIES: 
Sinking  Fund. 
S])ecial  Funds. 

Surplus. 

Total  Liabilities. 


28  Public  Service  Commission  of  Nevada 


DETAILED  ACCOUNTS  WITH  TEXT 


CONSTRUCTION  AND  EaUIPMENT  ACCOUNTS 

INTANGIBLE  CAPITAL 
Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the  privilege  of 
incorporation  and  all  fees  and  other  expenditures  incident  to  organizing 
the  electric  utility  business.  This  includes  the  cost  of  preparing  and 
distril)uting  prospectuses,  cost  of  soliciting  subscriptions  for  stock  (but 
not  for  loans  nor  for  the  purchase  of  bonds  or  other  evidences  of  indebt- 
edness), cash  fees  paid  to  promoters,  and  the  actual  cash  value  at  the 
time  of  organization  of  securities  paid  to  promoters  for  their  services  in 
organizing  the  enterprise,  attorney's  fees,  cost  of  preparing  and  issuing 
certificates  of  stock,  and  cost  of  procuring  certificates  of  convenience  and 
necessity  from  the  Commission,  and  other  similar  expenses.  This 
account  shall  not  be  charged  with  any  discounts  on  securities  issued, 
nor  shall  it  include  any  costs  incident  to  negotiating  loans  or  selling 
bonds  or  any  other  evidence  of  indebtedness.  Expenses  incident  to  an 
increase  of  the  capital  stock,  and  the  negotiation  and  sale  of  stock  there- 
under, and  expenses  of  preparing  and  filing  certificates  of  amendment  to 
the  articles  of  incorporation,  shall  be  charged  to  this  account. 

Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  State  or  to  a 
political  subdivision  thereof  in  consideration  for  any  franchise  deemed 
necessary  to  the  conduct  of  the  electric  utility  service.  If  any  such  fran- 
chise is  acquired  by  purchase,  the  charge  to  this  account,  in  respect  thereof, 
shall  not  exceed  the  amount  so  actually  paid  therefor  by  the  electric  util- 
ity to  its  assignor.  If  any  franchise  has  a  life  of  not  more  than  one  year 
after  the  day  when  it  is  placed  in  service  or  in  effect,  it  shall  not  be 
charged  to  this  account  Imt  to  the  appropriate  ojjerating  expense  account. 
Expenses  in  procuring  franchises  covering  additional  territory  to  be 
operated  as  a  part  of  the  existing  system  may  be  charged  to  this  account. 
Payments  made  to  state  authorities  or  to  any  sul)division  thereof,  in 
consideration  for  granting  extension  of  any  franchise  having  a  life  in 
service  of  more  than  one  3'ear  from  the  date  of  the  grant,  shall  be  con- 
sidered as  a  renewal.  If  the  franchises  cover  separate  and  distinct  new 
enterprises,  payments  therefor  shall  be  classed  as  original  and  charged 
to  this  account. 

Rights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  rights,  licenses  and  other  intangi- 
ble assets  having  a  life  of  more  than  one  year  from  the  date  when  placed 
in  service,  acquired  })y  the  utility  in  or  under  valid  patent  grants  by  the 
United  States  to  inventors  for  inventions  and  discoveries  which  are 
necessary  or  valuable  to  the  economical  conduct  of  the  electric  business, 
etc.     If  such  right  is  extended  to  cover  a  further  period  of  time  than 


Uniform  Accounts— Electric  Utilities  29 

that  covered  l)y  the  original  grant,  the  cost  of  such  extension  shall  he 
classed  as  a  renewal.  A  patent  right  acquired  for  use  in  an  existing 
S3'steni  and  necessary  to  the  economical  operation  thereof,  shall  he  classed 
as  an  addition. 

Note— Utilities  are  at  liberty  to  open  sub-accounts  showing  the  total  cost  of 
any  class  of  rights  or  single  patent. 

TANGIBLE   CAPITAL 
Lands  Used  in  Operation  of  Property 

Accounts  shall  be  opened  as  indicated  helow,  to  which  shall  he  charged 
the  cost  of  all  land  used  and  useful  in  the  operation  of  the  electric  utiHty 
whose  term  of  enjoyment  is  over  one  year  from  the  grant  thereof.  The 
cost  of  land  shall  include  the  purchase  price,  the  cost  of  registration  of 
title,  cost  of  examination  of  title,  surveyors'  and  notaries'  fees,  purchas- 
ing agent's  commission,  the  fees  and  taxes  accrued  to  date  from  transfer 
of  title,  and  all  liens  upon  title  acquired;  also  the  cost  of  obtaining  con- 
sents and  payments  for  abutting  property  damages.  The  cost  of  any 
buildings,  fixtures  and  improvements  made  to  the  land  purchased,  must 
not  be  charged  to  these  accounts.  If  at  the  time  of  acquisition  of  any 
interest  in  land  it  extends  to  buildings  or  other  improvements  thereon, 
which  improvements  are  devoted  by  the  electric  utility  to  its  electric 
service  and  the  contract  of  acquisition  does  not  determine  the  price  of 
such  buildings  or  improvements,  they  shall  be  appraised  at  their  fair 
cash  value  for  use  in  such  operations,  and  such  appraised  value  shall  be 
charged  to.  the  proper  Buildings,  Fixtures  and  Grounds  account,  and 
excluded  from  the  Land  account.  If  such  improvements  are  not  devoted 
to  electric  operations,  but  are  devoted  to  other  operations  or  are  held  as 
investment,  the  cost  (or  appraised  value  if  the  cost  is  not  determined  by 
the  contract)  shall  be  charged  to  an  appropriate  investment  account. 

Power  Plant  Land. 

enlarge  this  account  with  the  cost  of  all  land  as  above  defined,  occu- 
pied l)y  the  power  plant  together  with  all  land  used  and  useful  in  con- 
nection with  the  hydraulic  power  works,  steam  plant,  power  gas  plant 
and  all  appurtenances  thereto. 

Note— Utilities  are  at  liberty  to  open  sub-accounts  showing  the  cost  of  land 
devoted  to  any  particular  use  as  steam  power  plant  land,  gas  power  plant  land, 
hydraulic  power  plant  land,  etc. 

Sub-Station  and  Transformer  Station  Land. 

('barge  this  account  with  the  cost  of  all  land  as  hereinl)efore  defined, 
occupied  by  sub-stations  and  transformer  stations. 

Note— Utilities  are  at  liberty  to  open  sub-accounts  showing  the  cost  of  land 
devoted  to  the  several  sub-stations  and  transformer  stations  which  it  may  own 
and  operate. 

General  Land  Office. 

('liarg(?  this  account  with  the  cost  of  all  land  as  hercinbi^foii'  (IdiniMl, 
occupied  by  the  general  oHice  Imildings  of  the  electric  utility. 

Utility  Equipment  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore  defined, 
occupied  by  barns,  stables,  automobile  and  vehicle  and  other  utility 
equipment  storage  structures  :ind  land  a])i)urtenaiit  thereto. 


30  PrBTJC  Servk^f  Commission  of  Nevada 

Buildings,  Fixtures  and  Grounds  Used  in  Operation  of  Property. 

Accounts  shall  1)C()1H'ium1  as  indicated  hclow.  to  which  shall  he  charged 
the  cost  of  all  l)uildings,  structures  and  ini})r()ven)ents  in  the  land  used 
and  useful  in  the  generation  of  electrical  energy  and  all  steps  incidental 
to  such  generation,  distrihution  and  sale.  Such  huildings,  structures 
and  fixtures  include  hydraulic  structures,  producer  gas  huildings  and 
structures,  steam  structures,  power-plant  buildings,  general  ofHce  huild- 
ings, coal  and  other  fuel  sheds  and  other  storage  huildings  and  structures, 
harns  stables  and  all  fixtures  attached  to  such  huildings  and  a  perma- 
nent part  thereof,  togcthei-  with  fences,  walks,  trestles,  drives,  grading 
and  improvement  of  grounds.  Machinery  foundations  and  settings,  if 
designed  as  a  part  of  the  permanent  construction  of  the  building  and 
independent  of  their  use  in  C(^nnection  with  any  particular  unit  of  equip- 
ment, shall  be  charged  to  the  'Appvoin'Miie  Bdildingx,  Fixtures  (rnd  Groiuids 
account.  If,  however,  such  foundations  and  settings  are  prepared 
especially  for  certain  units  of  equipment  and  designed  to  last  no  longer 
tlian  such  unit,  their  cost  will  be  charged  to  the  proper  Equipnient 
account.     The  following  accounts  will  be  raised: 

Steam  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  the  generation  of  electric  energy  by  steam  power.  Such 
structures  include  steam  power  plant  buildings  and  structures,  and  all 
buildings  incidental  thereto,  and  permanent  machinery  and  apparatus 
foundations,  appurtenant  walks,  fences,  drives,  tramwa^^s,  trestles  and  all 
fixtures  permanently  attached  thereto  and  a  part  thereof. 

Note— Buildings  devoted  to  the  generation  of  steam  and  for  storage  purposes 
will  not  be  charged  to  this  account. 

Hydraulic  Power  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  the  generation  of  electric  energy  by  hydraulic  power,  including 
hydraulic  buildings  and  structures,  generating  station  l)uildings  and 
structures  and  all  buildings  and  structures  incidental  thereto,  together 
with  permanent  foundations  for  machinery  and  apparatus,  appurtenant 
walks,  fences,  drives,  tramways,  trestles  and  all  fixtures  permanently 
attached  thereto  and  part  thereof. 

Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

C'harge  this  account  with  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  the  generation  of  steam,  all  permanent  foundations  and  set- 
tings for  machinery  and  apparatus  and  appurtenant  walks,  fences,  drives 
and  tramways  and  all  fixtures  permanently  attached  to  such  structures 
and  niad(;  a  part  thereof. 

Sub-Station  and  Transformer  Station  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  sub-station  and  transformer  station  uses,  including  perma- 
nent foundations  and  settings  for  machinery  and  apparatus,  together 
with  iippurtenant  walks,  fences,  drives,  etc.,  and  fixtures  ])crnianently 
attached  to  such  structures  and  made  a  part  thereof. 

General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  general  office  purposes  of  the  electric  utility  and  not  includi- 


Uniform  Accounts— Electric  Utilities  31 

l)le  in  any'  of  tiie  preceding  departmental  buildings  accounts,  also  all 
fixtures  permanently  attached  thereto  and  a  part  thereof,  such  as  heat- 
ing and  plumbing  systems,  electric  wiring,  permanent  building  vaults, 
together  with  appurtenant  walks,  fences,  drives,  etc. 

Stores  Department  Buildings,  Fixtures  and  Grounds. 

(liarge  to  this  account  the  cost  of  all  buildings,  fixtures  and  grounds 
used  for  storage  purposes,  embracing  such  structures  as  coal  and  other 
fuel  storage  sheds,  distribution  and  transmission  line  material  storage 
structures,  etc.,  together  with  all  fixtures  permanently  attached  thereto 
and  a  part  thereof,  as  fences,  drives,  walks,  etc. 

Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and  grounds 
devoted  to  stable,  barn,  garage  or  other  utility  equipment  storage  pur- 
poses, and  all  fixtures  permanently  attached  thereto  and  a  part  thereof, 
and  appurtenant  fences,  drives,  walks,  etc. 

Power  Plant  Equipment. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be  charged 
the  cost  of  all  equipment  and  apparatus  used  in  the  generation  of  elec- 
tric energy,  up  to  and  including  the  station  switchboard.  It  is  designed 
that  the  cost  of  all  apparatus  and  equipment  shall  be  so  charged  and 
classified  that  the  cost  of  all  apparatus  used  in  connection  with  the  gen- 
eration of  electric  energy  by  any  particular  motive  power  will  be  shown 
in  the  account  covering  such  power  plant  equipment. 

The  following  accounts  will  be  raised : 

Steam  Power  Plant  Equipment. 

C'liarge  this  account  with  the  cost  of'  all  steam  engines  and  turbines 
devoted  to  the  production  of  electric  energy,  which  shall  be  considered 
to  include  steam  prime  mover  accessories  as  the  throttle  valve  and  the 
governor,  also  condensers,  air  and  circulating  pumps  and  lubricating 
systems.  Charge  also  with  the  cost  of  all  electric  generating  apparatus 
driven  by  steam  prime  movers  together  with  rotaries  and  motor-generator 
sets,  exciters,  etc.,  when  not  installed  in  connection  with  the  transmis- 
sion system.  This  includes  the  specially  provided  foundations  and 
settings  of  such  apparatus.  Charge  also  with  all  accessory  and  auxiliary 
equipment  in  the  steam  power  generating  station,  including  belts  and 
other  transmission  equipment,  line  and  counter  shafting,  pullej's,  bus- 
bars, regulators,  station  switchboards  and  equipment  such  as  circuit 
breakers,  switches,  meters  and  their  settings,  together  with  special  high 
tension  transmission  equipment  at  the  steam  power  station  as  high 
tension  bus-bars,  high  tension  switchboards,  high  tension  switches, 
high  tension  current  transformers,  high  tension  lightning  arresters, 
high  tension  potential  transformers,  high  tension  reactive  coils,  high 
tension  (^lioke  coils,  high  tension  grounding  devices  and  resistances,  high 
tension  step-up  and  step-down  transformers. 

Notp:— Utilities  desirin{i;  to  do  so  inay  subdivide  this  account  into  the  tollo\vin<i;: 

<i.   Stecnti  Emjincs  mid  Turbivi's. 

h.   (jfencrators. 

r.  Auxiliary  Stcftui  Poircr  Plant  Kipdpmeni . 

Hydraulic  Power  Works. 

Charge  to  this  account  the  cost  of  all  dams,  canals  and  Humes  devoted 
to  the  production  of  hydraulic  power  and  the  delivery  of  water  to  the 


82  Public  Service  Commission  of  Nevada 

head-gate  of  the  water  wheels  or  turbines.  Also  charge  with  the  cost  of 
wasteways  from  the  outlet  of  the  draft  tube  to  the  point  of  final  dis- 
charge, including  the  cost  of  all  gates,  valves  and  other  accessories,  waste- 
wavs,  sluices,  forebays,  etc.,  in  the  devel()i)nient  of  hydraulic  power  and 
all  accessory  canals  and  aqueducts. 

Hydraulic  Power  Plant  Equipment. 

Charge  this  account  with  the  cost  of  all  water  wheels  and  turbines 
devoted  to  the  generation  of  electric  energy,  including  foundations  and 
settings  of  such  hydraulic  equipment,  their  governors  and  all  apparatus 
appurtenant  thereto  from  the  head-gates  and  governors  to  the  waste- 
ways.  Charge  also  with  the  cost  of  all  electric  generating  apparatus 
driven  by  hydraulic  power  and  rotaries  and  motor-generator  sets,  exciters 
etc.,  when  not  installed  in  connection  with  transmission  systems,  together 
with  their  specially  provided  foundations  and  settings.  Also  charge  this 
account  with  the  cost  of  all  electric  equipment  of  the  power  plant  eml)rac- 
ing  bus-bars,  regulators,  station  switch! )()ards  and  equipment  as  circuit 
breakers,  switches,  meters  and  their  settings,  bead-gates,  motors  and 
other  electric  apparatus  and  special  high  tension  transmission  equipment 
at  the  power  plant,  such  as  high  tension  bus-bars,  high  tension  switch- 
boards, high  tension  switches,  high  tension  transformers,  high  tension 
lightning  arresters,  high  tension  potential  transformers,  high  tension 
reactive  coils,  high  tension  choke  coils,  high  tension  grounding  devices 
and  resistances  and  high  tension  step-up  and  step-down  transformers. 
Belts,  pulleys,  shafting  and  other  power  transmission  apparatus  in  the 
hydraulic  power  plant  will  be  charged  to  this  account. 

Note— Utilities  desiring  to  do  so  may  subdivide  this  account  as  follows: 

a.  Water  Wheels  and  Turbines. 

b.  Generators. 

c.  Auxiliary  Hydraulic  Power  Plant  Equipment. 

Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the  gene- 
ration of  steam.  Charge  with  the  cost  of  furnaces,  boilers,  their  founda- 
tions and  settings,  boiler  fittings,  iron  and  steel  smoke-stacks,  feed  pump, 
water  feed  pipe,  injectors,  economizers,  water  heaters,  superheaters,  valves, 
Hues,  steam  pipes  from  the  boilers  to  the  engine  throttle  valves,  steam 
exhaust  system,  boiler  water  purification  equipment,  mechanical  stokers, 
cranes,  coal  and  ash  conveyers,  steam  traps,  crushers,  ))elt  links,  wheels, 
chutes  and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts,  chains, 
and  similar  auxiliary  equipment  in  the  boiler  plant. 

Transmission  System. 

Charge  this  account  with  the  cost  of  the  transmission  system,  eml)rac- 
ing  all  towers,  poles,  cross-arms,  insulator  pins,  braces,  brackets  and 
other  pole  fixtures  and  appliances,  guys  and  other  tower  and  pole  sup- 
ports, and  all  cables,  wires,  insulators  and  insulator  material,  etc.,  con- 
stituting the  transmission  system  between  the  point  of  electric  generation 
or  purchase  to  the  point  where  it  is  lowered  in  voltage  or  changed  as  to 
kind  or  frcciucncy  for  the  purpose  of  coinnicrci.d  distribution. 

Sub-Station  and  Transformer  Station  Equipment. 

Charge  to  this  account  the  cost  of  all  sub-station  and  tran^>former 
station  eciuipment  and  ap])aratus,  including  the  electrical  equipment  as 


f\\i?^ORM  Accounts— Electric  Utilities  33 

transformers,  motor-generator  sets,  rotaries,  boosters,  switchboards,  fur- 
niture, etc. 

Distribution  System. 

Charge  to  this  account  the  cost  of  the  distribution  system,  embracing 
all  towers,  poles,  cross-arms,  insulator  pins,  braces,  brackets,  and  other 
pole  fixtures  and  appliances,  guys,  and  other  tower  and  pole  supports, 
and  all  cal)lcs,  wires,  insulators,  and  insulating  material  constituting  the 
distribution  system  between  the  central  station  switchboard  or  the  sub- 
station or  transformer  station  to  the  consumers'  premises  including  the 
service  wiring. 

Transformers. 

Charge  this  account  with  the  cost  of  all  distribution  line  transformers, 
both  those  placed  on  the  premises  of  the  consumer  and  upon  the  poles 
or  other  supports  adjacent  thereto.  The  cost  of  the  original  setting  of 
each  transformer  will  be  charged  to  this  account.  Transformers  and 
transformer  devices  operated  in  connection  with  the  transmission  s\'stem 
will  not  be  charged  to  this  account  but  to  the  account  Sub- Station  and 
Transformer  Station  Equipment. 

Meters. 

Charge  to  this  account  the  cost  of  all  meters  installed  for  determining 
the  amount  of  energy  delivered  to  consumers.  The  cost  of  the  original 
setting  of  each  meter  Avill  be  charged  to  this  account  if  it  is  the  policy  of 
the  accounting  utility  to  capitalize  the  original  setting  of  meters.  Sub- 
sequent removing  and  resetting  of  meters  will  not  be  charged  to  this 
account,  but  to  operating  expenses. 

Commercial  Lamps  and  Lamp  Equipment. 

Charge  to  this  account  the  cost  of  all  arc  lamps,  Nernst  lamps,  incan- 
descent lamps  and  all  lamp  fixtures  and  equipment  devoted  to  commer- 
cial lighting  and  included  in  the  tangible  capital  of  the  utility.  Lamps 
and  lamp  equipment  having  an  expectancy  of  life  in  service  of  less  than 
one  year  will  not  be  charged  to  this  account,  but  will  be  considered  an 
operating  charge. 

Municipal  Contract  Lighting  System. 

Charge  to  tliis  account  the  cost  of  all  lighting  equipment  operated  an<l 
maintained  under  the  contracts  for  public  lighting  entered  into  with  the 
nmnicipality,  embracing  public  arc  lights,  Nernst  lamps  and  incandescent 
lamps  provided  for  in  the  contract  and  all  circuits  and  poles,  cross-arms, 
pins,  braces,  insulators,  arc  supports  and  accessory  equipment  required 
under  the  terms  of  such  contract.  There  will  not  l)e  charged  to  this 
account  the  cost  of  any  eciuipment  properly  chargeable  to  Dl4rll>ntinn 
System,  this  account  being  designed  to  cover  only  the  cost  of  the  lighting 
system  devoted  to  the  municipal  contract  service.  Where  the  terms  of 
the  contract  or  an  ordinance  of  the  municipality  require  extension  of 
mains  and  services  for  lighting  under  the  terms  of  the  contract,  the  cost 
of  such  extension  as  long  as  used  solely  for  public  lighting  under  such 
contract  will  be  charged  to  this  account.  Entries  t(^  this  account  in 
respect  to  such  extensions  shall  be  so  made  as  to  admit  of  a  detailed 
statement  when  called  for  by  the  Commission. 


34  Ptblic  8KKV1CE  C'o-M.Missiox  OF  Nevada 

General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general  office  of 
the  electric  utility,  embracing  such  items  as  olhce  furniture  and  furnish- 
ings, movable  safes,  filing-cases  and  devices,  typewriters,  aciding  machines, 
addressographs  and  sundry  office  equipment  having  an  expectancy  of  life 
in  service  exceeding  one  year. 

Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  stores  depart- 
ment. This  includes  loading  and  unloading  machinery,  derricks,  cranes, 
hoists,  conveying  apparatus  and  equipment,  etc. 

Utility  Equipment. 

Charge  this  account  with  the  cost  of  all  utility  equipment.  This  includes 
wagons,  draj^s,  trucks,  harnesses,  horses,  automolnles,  bicycles,  motorcy- 
cles, industrial  tramways,  etc. 

Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the  pre- 
ceding classified  capital  accounts,  embracing  such  items  as  shop  appli- 
ances, shop  and  laboratory  tools,  work  tools  and  instruments,  street 
department  work  tools  and  instruments,  and  other  miscellaneous  equip- 
ment. 

Note— Utilities  are  at  liberty  to  subdivide  this  account  to  show  the  cost  of  any 
class  of  such  miscellaneous  equipment. 

Miscellaneous  Construction  and  Equipment  Expenditures. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be  charged 
all  expenditures  incurred  during  construction  and  before  the  operation 
of  the  electric  utilit3%  of  the  character  indicated  by  the  title  of  the  accounts. 
If  expenditures  are  incurred  for  the  service  of  engineers,  superintendents 
and  other  technical  skill  of  an  advisory  character  during  the  process  of 
construction  and  such  items  are  not  chargeable  to  any  of  the  following 
accounts,  there  may  be  opened  the  account  Engineering  and  Sv/perin- 
tendeace. 

The  following  detailed  accounts  should  be  kept  of  the  expenditures 
during  construction : 

Salaries  During  Construction. 

Charge  this  account  with  the  salaries  of  all  general  officers  and  general 
office  assistants  during  the  period  of  construction  of  the  electric  utility 
plant  and  up  to  the  generation  and  sale  of  electric  energy. 

Office  Supplies  and  Expenses  During  Construction. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  expenses 
incurred  during  the  process  of  construction  of  the  plant  up  to  the  time 
of  generation  and  sale  of  electric  energy,  such  as  messenger  and  janitor 
service,  rent  of  premises  occupied  during  construction,  water,  light,  heat, 
telegrams,  exchange  on  remittances,  etc. 

Stationery  and  Printing  During  Construction. 

Charge  this  account  with  tlie  cost  of  all  stationery,  i)rinting,  postage, 
blanks,  record  })ooks,  etc.,  used  during  the  construction  of  the  plant  and 
up  to  the  time  of  generation  and  sale  of  electric  energy. 


Unifor:^!  Accounts— Electkic  Utilities  35 

Law  Expenses  During*  Construction. 

(  harge  to  tliis  account  all  law  expeiivSes  incurred  during  the  period  of 
construction  of  the  electric  plant.  Charge  with  the  salaries  and 
expenses  of  counsel,  solicitors  and  general  attorneys,  their  clerks  and 
attendants,  etc.  Charge  also  with  the  cost  of  law  hooks,  printing  hriefs, 
legal  forms,  testimony,  reports,  fees  and  retainers  of  the  general  counsel 
and  attorneys,  court  costs  and  payments  of  specific  notarial  and  witness 
fees,  expense  of  taking  depositions,  and  general  law  and  court  expenses 
during  construction.  Expenses  of  arbitrators  of  disputed  points  will 
also  l)e  charged  to  this  account.  When  any  of  the  expenditures  above 
enumerated  can  be  charged  directly  to  the  account  for  whose  l)enefit  they 
were  incurred  they  shall  be  so  charged  and  not  to  this  account.  Thus, 
expenditures  in  connection  with  the  acquisition  of  land  to  be  occupied 
l)y  the  stations  shall  be  charged  to  the  appropriate  construction  account. 
Law  expenses  in  connection  with  the  organization  of  the  utility,  when- 
ever such  can  be  definitely'  ascertained,  shall  be  charged  to  the  account 
()i'(/anization . 

Injuries  and  Damages  During  Construction. 

Charge  to  this  account  all  damages  to  or  destruction  of  property  other 
than  that  owned  by  the  utility,  caused  directly  in  connection  with  the 
construction  of  the  electric  plant,  and  all  expenses  incident  to  injuries  or 
death  of  employees  and  other  persons  for  which  injuries  or  death  the 
utility  is  held  liable  or  in  the  settlement  of  which  claims  allowances  are 
made.  This  includes  such  items  of  expense  as  judgments  for  damages 
and  plaintiff's  court  costs;  proportion  of  salaries  and  expenses  or  fees  of 
physicians  and  surgeons,  expenses  of  undertakers,  nurses  and  hospital 
expenses,  medical  and  surgical  supplies,  contributions  to  hospitals  during 
the  period  of  construction  of  the  plant,  transportation  of  injured  persons 
and  wages  and  salaries  paid  to  employees  while  disabled.  The  salaries 
and  expenses  of  the  utility's  claim  agents,  adjusters  and  their  assistants 
while  engaged  upon  settling  such  claims  arising  during  construction  will 
be  charged  to  this  account.  The  compensations  of  the  general  solicitors 
or  counsel  of  the  utility  while  engaged  in  the  defense  and  settlement  of 
damage  suits  will  also  be  charged  to  this  account. 

Insurance  During  Construction. 

Charge  to  this  account  all  pre-miums  paid  to  insurance  companies  for 
fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks  during 
construction  of  the  electric  power  plant  and  its  equipment. 

Taxes  During  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid  on 
})roperty  belonging  to  the  electric  utility  while  under  construction  and 
before  the  plant  has  begun  operations,  except  special  assessments  for 
street  and  other  improvements  such  as  gi-ading,  curbing,  paving,  side- 
walks, sewer,  etc.,  which  shall  be  charged  to  the  account  to  which  the 
pro])erty  benefited  has  been  charged. 

Interest  During  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  mone^'and  claims 
payable  upon  demand  acquired  for  use  in  connection  with  the  construc- 
tion and  equipment  of  the  electric  property  from  the  time  of  such  acquisi- 


36  Public  Service  Commission  op  Nevada 

tion  until  the  works  are  ready  for  connnercial  use.     Interest  receivable 
accrued  upon  such  moneys  and  claims  shall  be  credited  to  this  account. 

Discount  on  Bonds  During  Construction. 

To  this  account  may  he  charged  the  discount  on  bonds  sold  for  con- 
struction purposes.  The  entries  to  such  account  shall  be  made  with 
sufficient  detail  to  permit  of  their  identification  and  shall  show  the  date 
when  the  bonds  to  which  the  discount  applies  were  autliorized,  when 
issued  and  when  sold,  to  whom  sold,  the  amount  realized  from  the  sale, 
})urpose  for  which  the  bonds  were  sold,  and  the  application  of  the  pro- 
ceeds; all  of  which  details  will  he  called  for  by  the  Commission. 

Miscellaneous  Expenditures  During  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construction 
not  includii)le  in  any  of  the  preceding  accounts. 

Cost  of  Plant  Purchased  (In  Lieu  of  Plant  Constructed). 

Charge  to  this  account  the  cost  of  the  electric  plant  purchased  in  case 
the  Y)\iint  of  the  utility  is  obtained  by  purchase  instead  of  being  con- 
structed by  it.  The  entry  to  this  account  should  show  with  sufficient 
detail  the  name  of  the  parties  from  whom  purchased,  the  purchase  price 
and  all  other  facts  pertinent  to  such  sale,  which  details  will  be  called  for 
by  the  Commission. 

TREASURY  SECURITIES 

Treasury  Securities. 

Charge  to  tliis  account  the  par  value  of  all  stocks  and  bonds  which 
have  been  authorized  and  issued  by  the  utility  or  assumed  by  it  or  held 
l)y  the  treasurer  or  other  fiscal  agent  of  the  utility  for  its  benefit  but 
which  have  not  been  sold.  When  such  securities  are  sold  their  par 
value  will  be  credited  to  this  account. 

Note— This  account  may  be  subdivided  into  the  two  following  accounts: 

a.  Treasury  StocJi. 

b.  Treasury  Bonds. 


INVESTMENTS 

Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  electric  utility's 
title  to  or  interest  in  all  properties  acquired,  not  for  use  in  present  oper- 
ations l)ut  for  the  income  to  be  derived  from  them,  for  a  rise  in  value, 
for  tlie  control  of  some  private  business  or  other  utility  service,  or  for 
devotion  to  future  operations  at  a  time  when  the  acquisition  of  such 
properties  will  not  be  possible  under  such  favorable  circumstances.  In 
the  annual  report  to  be  made  to  the  Commission  these  investments  will 
be  required  to  be  classified  as  to  their  character  and  with  suflicient  detail 
as  to  permit  of  their  clear  identification,  showing  the  par  value  of  all 
such  stocks  or  bonds  or  other  investments  with  the  rate  of  return  thereon, 
the  amount  of  income  received  therefrom  and  the  book  value.  Stocks, 
i)onds  or  other  property  in  which  the  funds  of  Rrsrrres  of  the  utility 
have  been  invested  will  not  be  shown  in  this  account  but  as  investments 
of  the  respective  reserves  and  so  shown  in  the  balance  sheet  to  be  con- 
tained in  the  report  to  the  Commission. 


Uniform  Accounts— Electric  Utilities  37 

RESERVE  ACCOUNTS 

REQUIRED    RESERVES 
Sinking  Fund  Reserves. 

Sinking  fund  reserves  shall  be  maintained  whenever  they  are  required 
in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  of  trust,  con- 
tracts or  provisions  of  the  law.  A  separate  Sinking  Fund  Reserve  shall 
he  maintained  for  each  contractual  requirement,  to  which  reserve  shall 
l)e  credited  any  appropriation  made  in  pursuance  of  the  terms  of  the 
resi)ective  mortgage  and  trust  deeds,  contracts,  etc.,  and  charged  to 
the  account  Contractual  Sinling  Fund  Requirements  and  also  accumula- 
tions resulting  from  any  security  belonging  to  such  particular  reserve. 
The  title  of  each  reserve  shall  clearly  indicate  the  purpose  for  which  it 
is  l)eing  maintained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be  called  for 
in  the  annual  report  to  the  Commission. 


CURRENT  ASSETS 

Cash. 

Charge  to  this  account  all  money  coming  into  the  possession  of  the 
electric  utility  and  in  which  the  utility  has  the  beneficial  interest.  Also 
charge  it  with  all  bank  credits,  checks  and  drafts  receivable  subject  to 
satisfaction  or  transfer  upon  demand,  whether  payable  to  bearer  or  to 
order.     All  cash  disbursements  should  be  credited  to  this  account. 

Notes  and  Bills  Receivable. 

Charge  to  this  account  the  cost  of  all  notes  and  bills  receivable  which 
are  the  property  of  the  electric  utility  and  upon  which  solvent  concerns 
or  individuals  are  liable  or  which  are  sufficiently  secured  as  to  be  con- 
sidered good.  This  account  includes  demand  notes,  drafts,  etc.,  issued 
by  others  than  banks,  and  time  notes,  drafts,  etc.,  by  whomever  issued. 
This  account  does  not  include  investments  nor  the  interest  or  dividends 
receivable  from  investments. 

Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  electric  utility  upon 
accounts  with  solvent  concerns  other  than  banks;  also  all  accounts  and 
claims  upon  which  responsibility  is  acknowledged  by  solvent  concerns 
or  individuals  or  which  are  sufficiently  secured  to  be  considered  good 
and  of  all  judgments  against  solvent  concerns  where  the  judgments  are 
not  appealable  or  suspended  through  appeal.  Negotiable  instruments 
will  not  be  charged  to  this  account. 

Interest  and  Dividends  Receivable. 

When  the  electric  utility  becomes  entitled  to  demand  any  interest  or 
dividend  from  solvent  concerns  tlie  amount  to  which  it  thus  becomes 
(entitled  shall  be  charged  to  this  account  and  shall  be  credited  to  the 
appi'opriate  account  in  the  Inrotne  Arraunt.  This  account  includes  inter- 
est on  matured  accounts  with  solvent  concerns  and  upon  judgments 
against  solvent  debtors  where  such  judgment  lias  not  been  susi)en(led  as 
well  as  interest  upon  the  commercial  paper  of  solvent  concerns.  It  does 
not  include  unmatured  interest  nor  dividends  not  yet  declared. 


38  PrRLir  Service  Commission  of  Nevada 

Materials  and  Supplies 
Fuel.  * 

Charge  this  account  with  the  cost  of  all  fuel  purchased  hy  the  utility 
at  its  cost  delivered  alongside  the  utility's  ])lace  of  storage,  unless  pur- 
chased delivered  to  the  ])lace  of  storage.  Tiie  account  Fuel  Stork  Kx pease 
will  ))e  closed  into  this  account  monthly.  Credit  this  account  with  all 
fuel  used. 

Note— This  account  may  be  subdivided  into  accounts  A,  B  and  C,  if  desired, 
in  order  to  give  information  rej;arding  tlie  cost  of  different  kinds  of  fuel. 

*  Fuel  Stork  Expense— Ch-^r^e  this  account  with  the  labor  of  weigbing,  unload- 
ing. ]>iling  and  trimming  coal  and  otber  fuel  for  storage  or  in  unloading  such 
fuel  from  cars  and  boats,  including  tbe  cost  of  operating  hoisting  apparatus, 
including  also  the  cost  of  shovels  and  other  hand  tools  and  repairs  to  such 
apparatus  and  tools.  (This  account  will  be  closed  nionthly  into  tlie  Fuel  Stock 
A  ecouut.) 

Power  Plant  Supplies. 

Charge  this  account  with  all  power  plant  supplies  such  as  lubricating 
oils,  graphite,  wipers,  waste,  station  tools,  etc.,  including  the  freight  and 
handling  cost  of  the  same.  Credit  with  the  cost  of  material  withdrawn 
for  use. 

Electric  Line  Material. 

Charge  this  account  with  all  electric  line  material  such  as  towers,  poles, 
cross-arms,  l)races,  insulator  pins,  insulators,  Avire,  cables,  linemen's  tools, 
etc.,  including  the  freight  and  cost  of  handling  such  material.  Credit 
with  the  cost  of  material  withdrawn. 

Transformers. 

Charge  this  account  with  the  cost  of  all  transformers  in  storage  includ- 
ing the  invoice  cost,  freight,  and-  the  cost  of  handling.  Credit  with  the 
cost  of  transformers  withdrawn  for  service,  charging  the  appropriate 
operating  expense  account  or  the  construction  account  as  the  nature  of 
the  case  requires. 

Meters. 

Charge  this  account  with  the  invoice  cost,  freight,  and  cost  of  hand- 
ling of  all  meters  in  stoc^k.  Credit  this  account  with  meters  removed 
from  stock,  charging  the  appropriate  operating  expense  account  or  con- 
struction account  as  the  nature  of  the  case  requires. 

Lamps  and  Lamp  Supplies. 

Charge  this  account  with  the  invoice  cost  of  all  arc  lamps,  Xernst  and 
incandescent  lamps,  globes,  carbons,  etc.  Credit  this  account  with  mate- 
rial withdrawn  for  use,  and  cliarge  the  appropriate  o[)erating  expense 
account  or  construction  account. 

Electric  Appliances. 

Charge  tliis  account  with  the  invoice  cost,  freight  and  cost  of  handling 
of  all  electric  applijnices  eiiibracing  such  articles  as  motors,  fans,  electric 
flat  irons,  vibrators,  and  electric  heating  appliances,  etc.  Credit  the 
account  with  such  apj)iiances  and  iiici-chandisc  sold. 

Miscellaneous  Material  and  Supplies. 

Charge  tins  account  with  the  cost  of  all  material  i)urchased  to  be  used 
l)y  the  electric  utility  and  not  i)roi)erly  chargeable  to  any  of  the  preced- 
ing stock  accounts  at  the  cost  of  such   material  delivered  at  store  room 


Uniform  Accounts— Electric  Utilities  39 

including  freight,  cartage  and  handling.     Credit  this  account  with  such 
material  when  it  is  taken  from  stock. 

Note— Tliis  accoinit  may  be  subdivided  into  accounts  A,  H  and  C,  etc.,  if 
desired,  in  order  to  jtroix'rly  account  for  different  classes  of  stores  charged  hereto. 

Sundry   Current  Assets. 

T(^  this  account  shall  he  charged  the  cost  of  all  current  assets  of  the 
utility  not  includible  under  any  of  the  preceding  current  asset  accounts. 
Property  readily  convertible  into  money  and  which  is  being  held  with 
the  intent  of  being  so  converted  into  money  will  be  considered  as  a  cur- 
rent asset  and  charged  to  this  or  the  appropriate  preceding  account. 

PREPAID  ACCOUNTS 

Prepaid  Insurance. 

\\dien  premiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  paid  in  cash  or  hy  an  issue  of 
notes  or  other  negotiahle  paper  shall  be  charged  to  this  account.  As  the 
premiums  accrue  they  shall  he  credited  at  monthly  intervals  to  this 
account  and  charged  to  the  operating  expense  account  Tnmrance. 

Prepaid  Taxes. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall  be 
charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they  shall  l)e 
credited  at  monthly  intervals  to  this  account  and  charged  to  the  operat- 
ing expense  account  Taxes.  Taxes  for  special  benefits  or  special  assess- 
ments for  improvements  will  not  be  charged  to  this  account. 

Prepaid  Interest. 

When  interest  is  paid  in  advance  of  its  accrual  on  any  obligations  of 
the  utility  it  shall  be  charged  to  this  account.  As  the  interest  thus  pre- 
paid accrues  it  shall  l)e  credited  at  monthly  intervals  to  this  account  and 
charged  to  the  appropriate  interest  account. 

Sundry  Prepaid  Accounts. 

Charge  this  account  with  all  prepaid  items  not  includible  in  the  pre- 
ceding prepaid  accounts.  As  the  amounts  thus  prepaid  accrue  they 
shall  be  credited  at  monthly  intervals  to  this  ciccount  and  charged  to  the 
appropriate  expense  account. 

CAPITAL  LIABILITIES 

Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  be 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  be  con- 
sidered of  the  same  class  unless  they  are  equal  in  their  interest  or  divi- 
dend rates,  voting  rights  juid  conditions  under  which  they  may  l)e 
retired,  if  the  right  to  retire  them  is  contained  in  the  contract  of  issue. 
The  characteristics  of  any  (dass  of  stock  in  these  regards  shall  be  desig- 
nated in  the  title  of  the  accounts  opened  to  cover  such  stocks,  and  shall 
be  clearly  expressed  in  the  first  entries  to  such  account.  To  the  account 
for  any  class  of  stocks  shall  be  credited  when  issued  the  par  value  of  the 
amount  of  su(di  stock  issued,  if  such  issue  is  for  money  that  fact  shall 
be  stated,  and  if  ff)r  any  other  consideration  than  money  the  persons  to 
whom  issued  shall  l)e  designated  and  the  consideration  for  which  issued 
shall  be  described  with  sufiicient  particularity  to  admit  of  identification; 


40  Public  Service  Commission  op^  Nevada 

if  such  issue  is  to  the  treasurer  or  other  fiscal  agent  of  the  corporation, 
or  if  by  him  disposed  of  for  the  l)enefit  of  the  corporation,  that  fact  and 
tlie  name  of  such  agent  shall  be  shown,  and  such  agent  shall  in  his 
account  of  the  (hsposition  thereof  show  like  details  concerning  the  con- 
sideration realized  thereon,  which  account,  when  accepted  by  the  cor- 
poration, shall  be  preserved  as  a  corporate  record. 

Funded  Debt. 

The  funded  ol)ligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  same,  the 
rate  of  interest,  interest  dates,  and  date  of  their  maturity.  A  separate 
sub-account  shall  be  opened  for  each  such  class  of  funded  indebtedness 
and  no  accounts  or  debts  not  agreeing  in  the  characteristics  mentioned 
shall  be  included  in  the  same  sub-account.  The  titles  of  each  sub-account 
shall  express  the  characteristics  above  stated.  To  the  proper  sub-account 
shall  be  credited,  when  issued,  the  par  value  of  the  amount  of  the  evi- 
dences of  funded  indebtedness  issued.  The  entry  shall  show  not  only 
the  amount  issued,  but  the  purpose  for  which  issued,  and  shall  make 
clear  and  intelligent  reference  to  the  corporate  records  showing  all  details 
connected  with  such  transactions.  If  the  consideration  received  for  the 
issue  is  anything  other  than  money,  the  entries  shall  show  further  to 
whom  issued  and  shall  describe  with  sutBcient  particularity  to  identify 
it,  the  actual  consideration  received  for  it.  If  the  issue  is  to  the  agent 
of  an  undisclosed  principal,  the  name  and  business  address  of  such  agent 
and  the  fact  of  his  agency  shall  be  shown  in  the  entry. 


MORTGAGE  LIABILITIES 

Real  Estate  Mortgages. 

The  mortgage  ol)ligations  of  the  utility  shall  be  divided  into  classes 
according  to  their  characteristics,  as  to  the  security  for  the  issue,  the  rate 
of  interest,  interest  dates,  and  the  date  of  maturity.  A  separate  sub- 
account shall  be  opened  for  each  mortgage.  The  title  of  each  such  sub- 
account shall  express  the  characteristics  above  stated.  To  the  proper 
sub-account  shall  be  credited,  when  issued,  the  total  receipts  from  the 
sale  of  evidences  of  indebtedness  secured  by  the  mortgage.  The  entries 
shall  show  the  amount  of  the  mortgage  debts,  the  purpose  for  which  such 
debt  was  incurred  and  shall  show  by  intelligent  reference  all  the  details 
connected  with  such  transactions.  If  the  consideration  received  for  the 
indebtedness  is  anything  other  than  money  the  entry  shall  sho^y  the 
person  to  whom  issued  and  shall  describe  with  sufficient  particularity  to 
identify  it  the  actual  consideration  received.  If  the  indebtedness  is  to  an 
agent  of  an  undisclosed  principal,  the  name  and  Imsiness  address  of  such 
agent  and  the  fact  of  his  agency,  shall  l)c  stated  in  the  entry. 

Other  Mortgages. 

This  acc<junt  shall  be  raised  to  show  all  mortgage  indebtedness  and 
transactions  pertaining  thereto  in  regard  to  mortgages  other  than  real 


Uniform  Accounts— Electric  Utilities  41 

estate  mortgages  as  defined  in  tlie  preceding  account  Reni  KsUUe  Mort- 

<f(((JCS. 

CURRENT  LIABILITIES 

Notes  and  Bills  Payable. 

Wlien  any  note,  draft  or  other  bill  payable,  which  matures  not  later 
than  one  year  after  date  of  issuance  or  of  demand  or  assumption  by  the 
utility  of  primary  liability  thereon,  is  issued  or  assumed,  the  par  value 
thereof  shall  be  credited  to  this  account  and  when  it  is  paid  it  shall  be 
charged  to  this  account  and  credited  to  CasJi  or  other  appropriate  account. 

Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the  utility 
upon  open  accounts  not  includible  in  any  of  the  other  current  liabilities 
accounts. 

Matured  Interest  on  Funded  Debt  Unpaid. 

W'lien  interest  owing  by  the  electric  utility  upon  any  of  its  funded 
indeV)tedness  matures  and  is  unpaid,  Avhether  the  cause  of  failure  is  on 
the  part  of  the  coupon  holder  to  present  coupons  for  payment  or  for 
other  reasons,  it  shall  be  credited  to  this  account  and  charged  to  the 
account  Unmatured  Interest  on  Funded  Debt  Accrued  to  which  it  had  here- 
tofore been  credited. 

Matured  Interest  on  Notes  and  Bills  Payable,  Unpaid. 

W'lien  interest  owing  by  the  utility  on  any  of  its  notes  and  bills  pay- 
able matures  and  is  unpaid,  whether  the  cause  of  failure  is  on  the  part 
of  the  holder  of  the  paper  to  present  it  for  payment  or  for  other  reasons, 
it  shall  be  credited  to  this  account  and  charged  to  the  account  Unmatured 
Interest  on  A'^otes  and  Bills  Payable  Accrued  to  which  it  had  heretofore 
been  credited. 

Dividends  Unpaid. 

W'lien  dividends  declared  by  the  corporation  become  payable  they 
sball  be  credited  to  this  account  and  charged  to  the  account  Dividends. 

Deposits. 

Credit  to  this  account,  as  such  deposits  are  made,  all  cash  deposited 
with  the  utility  by  consumers  as  security  for  the  payment  of  electric 
bills.  Deposits  refunded  shall  be  charged  to  this  account  and  credited  to 
Cash.  Deposits  applicable  to  uncollectible  electric  bills  shall,  at  the  close 
of  the  fiscal  year  or  earlier,  at  the  option  of  the  accounting  utility,  be 
credited  to  the  account  of  the  consumer  involved  and  debited  to  this 
account.  Deposits  made  by  employees  or  others  shall  also  be  credited  to 
this  account.  Detailed  records  of  deposits  as  between  customers  and 
employees  will  be  required  by  the  Commission. 

Sundry  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obligations 
ujxtn  wliich  tlic  utilitv  is  lial)le  and  which  are  not  elsewhere  provided 
for. 


42  Public  8p:rvice  C'o.m .mission  of  Nevada 

ACCRUED  LIABILITIES 

Insurance  Accrued. 

C'redit  Xo  this  account  at  the  close  of  each  month  tlie  insurance  accrued 
(Un-ing  the  period  in  question,  as  determined  by  the  policies  (jf  all  insur- 
ance covering  the  property  of  the  utility.  When  such  premiums  are 
paid  they  shall  he  charged  to  this  account  and  credited  to  (V(67/  or  other 
appropriate  accounts. 

The  amount  set  aside  as  an  insurance  reserve  by  the  utility  carrying 
its  own  insurance  either  in  whole  or  in  part  shall  be  charged  to  this 
account. 

Taxes  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all  taxes 
accrued  during  the  month  and  corresponding  charges  shall  be  made  to 
the  Taxes  account.  Credits  to  the  account  T((.res  Accrued  will  be  based 
upon  estimates  until  the  amount  of  the  taxes  levied  for  the  period  is 
definitely  ascertained.  Such  estimates  shall  l)e  made  upon  the  best  data 
available,  and  as  soon  as  the  amount  of  the  taxes  for  the  period  is  known, 
the  account  involved  shall  be  adjusted  to  conform.  When  any  taxes 
become  due  they  shall  l)e  charged  to  this  account. 

Unmatured  Interest  on  Funded  Debt  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all  unma- 
tured interest  accrued  during  the  month  upon  the  funded  indebtedness  of 
the  utility.  When  such  interest  matures  it  shall  be  charged  to  this  account 
and  credited  to  the  account  Matured  Interest  on  Funded  Debt  Unpaid.  When 
paid,  the  interest  shall  be  charged  to  the  account  Matured  Interest  on  Funded 
Debt  Unjytid  and  credited  to  Cask  or  to  the  coupon  deposit  account. 

Unmatured  Interest  on  Notes  and  Bills  Payable,  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all  unma- 
tured interest  accrued  during  the  month  upon  all  notes  and  bills  payable 
by  the  utility.  When  such  interest  matures  it  shall  be  charged  to  this 
account  and  credited  to  the  account  Matured  Interest  on  Notes  and  BUU. 
Payable,  Unpaid.  When  the  interest  is  paid,  it  shall  be  charged  to  the 
account  Matured  Interest  on  Notes  and  Bills  Payable,  Unjxiid,  and  credited 
to  Cash  or  other  appropriate  account. 

Dividends  Accrued. 

To  this  jiccount  may  be  credited  at  the  close  of  each  month  the  amount 
of  dividends  accrued  on  preferred  and  common  stock  during  such  period 
at  the  rates  of  dividend  payments  established  by  the  corporation .  When 
such  dividends  become  payable  they  shall  be  charged  to  this  account  and 
credited  to  tlie  account  Dividends  Unpaid,  in  which  account  they  shall 
remain  until  paid,  when  such  amount  shall  l)e  charged  to  Dirldcuds 
Unjtaid,  making  a  corresponding  credit  to  Cdxh  or  other  appropriate 
account. 

Sundry  Liabilities  Accrued. 

To  this  account  shall  l)e  credited  at  the  end  of  each  month  as  it  accrues, 
any  other  unfunded  obligation  of  the  utility  not  provided  for  in  any  of 
the  preceding  accrued  liability  accounts,  making  a  corresponding  charge 
to  operating  expenses  or  other  expense  account. 


LIST  OF  ACCOUNTS  AND  INDEX 


INCOME  ACCOUNTS 
OPERATING  REVENUES. 

PAGK 

Commercial  Lighting;  Earnings 7 

Municipal  Contract  Lighting  Earnings 7 

Commercial  Power  Earnings H 

Municipal  Power  Earnings 8 

Miscellaneous  Earnings  from  Operation 8 

NONOPERATING  REVENUES 

Protit  on  Merchandise  Sales 8 

Wiring  and  Installation  Work ' 8 

Rents  from  Land  and  Buildings,  Conduits,  Pole  Lines  and  Apparatus 9 

Interest  on  Deposits 9 

Interest  and  Dividends  from  Investments 9 

Appropriations  from  Municipal  Funds  (for  Municipal  Plants  only) 9 

Miscellaneous  Nonoperating  Revenues. 10 

OPERATING   EXPENSE   ACCOUNTS 
I.    Power 

a.  steam  power  generation 
operation: 

Operating  Labor 11 

Steam  Generated '. 12 

Steam  Purchased 12 

Miscellaneous  Power  Plant  Supplies  and  Expenses 12 

.maintenance: 

Maintenance  of  Power  Plant  Equipment 13 

Maintenance  of  Power  Plant  Building,  Fixtures  and  Grounds 14 

B.  hydraulic  powder  generation 

Hydraulic  Power  (feneration 14 

c.  electric  current  purchases 

Commercial  Electric  Current ^ 14 

D.  steam  generation 
operation: 

Operating  Labor l'> 

Fuel  for  Steam 15 

Water  for  Steam 15 

Miscellaneous  Steam  Sui)plies  and  Exi)enses 15 

.maintenance: 

Maintenance  of  Boiler  I^lant  Equipment 1"^ 

Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds  Hi 

E.  ELECTRIC  POWER  APPORTIONMENT  ACCOUNT 

Electric  Utility  l'r()i)orti<)n  of  Total  Power                                                 1« 


44  List  of  Accounts  and  Index 

OPERATING  EXPENSE  ACCOUNTS 

II.    Transmission  and  Transformation 
operation:  page 

Inspecting  and  Patrolling  Transmission  System 16 

Sub-Station  and  Transformer  Station  Operating  Labor 16 

Sub-Station  and  Transformer  Station  Supplies  and  Expenses 16 

maintenance: 

INIaintenance  of  Transmission  System 16 

Maintenance  of  Sub-Station  and  Transformer  Station  Equipment 17 

Maintenance  of  Sub-Station  and  Transformer  Station  Buildings,  Fixtures 

and  Grounds — - 17 

IV.    Distribution 
operation: 

Distribution  System  Operating  Labor 17 

Distribution  System  Supplies  and  Expenses 18 

maintenance: 

Maintenance  of  Distribution  System 18 

Maintenance  of  Transformers 18 

Maintenance  of  Meters 18 

V.  Consumption 
operation: 

Trimming  and  Inspecting  Lamps 18 

Lamp  Supplies.- : 19 

Incandescent  Lamp  Rene\yals 19 

Miscellaneous  Consumption  Supplies  and  Expenses 19 

Customers'  Premises  Expenses 19 

maintenance: 

Maintenance  of  Lamps 20 

Note— While  the  above  represent  the  Ledger  Accounts  to  be  kept 
by  all  Electric  Plants,  the  following  items  may  be  called  for  in  the 
report  to  the  Commission,  the  apportionment  being  made  upon  the 
Lamp  Hour  basis,  if  sub-accounts  are  not  opened. 

VI.  Commercial 

Collection  Expenses 20 

VII.    General 
operation: 

General  Office  Salaries , 20 

General  Office  Supplies  and  Expenses 21 

Law  Expenses — General 21 

Miscellaneous  General  Expenses 21 

maintenance: 

Maintenance  of  General  Oflice  P^quipment 21 

Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds 21 

VIII.    Undistributed 

Injuries  and  damages 22 

Insurance  22 

TAXES 
Taxes 22 


List  op  Accounts  and  Index  45 

DEDUCTIONS  FROM  GROSS  INCOME  page 

Interest  on  Funded  Debt 23 

Interest  on  Real  Estate  Mortgages 23 

Interest  on  Floating  Debt 23 

Contractual  Sinking  Fund  Requirements 23 


BALANCE   SHEET  ACCOUNTS 

CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS 

Intangible 

Organization 28 

Franchises 28 

Rights,  Licenses,  etc. 28 

Tangible 

Lands  used  in  operation  of  Property 29 

Power  Plant  Land 29 

Sub-Station  and  Transformer  Station  Land 29 

General  Office  Land 29 

Utility  Equipment  Land 29 

Buildings,  Fixtures  and  Grounds  (used  in  operation  of  property) 30 

Steam  Power  Plant  Buildings,  Fixtures  and  Grounds 30 

Hydraulic  Power  Plant  Buildings,  Fixtures  and  Grounds 30 

Boiler  Plant  Buildings,  Fixtures  and  Grounds 30 

Sub-Station  and  Transformer  Station  Buildings,  Fixtures  and  Grounds..  30 

General  Office  Buildings,  Fixtures  and  Grounds 30 

Stores  Department  Buildings,  Fixtures  and  Grounds 31 

Utility  Equipment  Buildings,  Fixtures  and  Grounds 31 

Power  Plant  Equipment . 31 

Steam  Power  Plant  Equipment 31 

Hydraulic  Power  Works 31 

Hydraulic  Power  Plant  Equipment 32 

Boiler  Plant  P]quipment 32 

Transmission  System 32 

Sub-Station  and  Transformer  Station  Equipment 32 

Distribution  System 33 

Transformers 33 

Meters                             33 

Commercial  Lamps  and  Lamp  Equipment 33 

Municipal  (-ontract  Lighting  System 33 

(leneral  ( )tlice  P^quipment 34 

Stores  Department  Equipment 34 

Utility  Equipment 34 

Miscellaneous  Equipment 34 


IC)  List  of  Accounts  and  Index 

PAGE 

Miscellaneous  Construetion  and  Equipment  Expenditures , .S4 

Salaries  During  Construction :;4 

OHice  Supplies  and  Expenses  During  Construction 84 

Stationery  and  Printing  During  Construction 34 

Law  Expenses  During  Construction 35 

Injuries  and  Damages  During  Construction 35 

Insurance  During  Construction 85 

Taxes  During  Construction      35 

Interest  During  Construction 35 

Discount  on  Bonds  During  Construction 36 

Miscellaneous  Expenditures  During  Construction 36 

Cost  of  Plant  l^irchased  (in  lieu  of  plant  constructed) 36 

TREASUKY  SECURITIES 

Treasury  Securities 36 

INVESTMENTS 

Investments  36 

RESERVE   ACCOUNTS 

Required  Permanent  Reserve 

Sinking  Fund  Reserve 37 

CURRENT  ASSETS 

Cash  - 37 

Notes  and  Bills  Receivable 37 

Accounts  Receivable 37 

Interest  and  Dividends  Receivable 37 

Materials  and  Supplies 38 

Fuel  38 

Power  Plant  Supplies 38 

Electric  Line  Material 38 

Transformers 38 

Meters 38 

Lamps  and  Lamp  Supplies 38 

Electric  Appliances 38 

Sundry  Materials  and  Supplies 38 

Sundry  Current  Assets 39 

PREPAID  ACCOUNTS 

Prepaid  Insurance 39 

I'repaid  Taxes 39 

Prejiaid  Interest ^. 39 

Sundry  Prepaid  Accounts 39 

CAPITAL  LIABILITIES 

Cai)ital  Stock 39 

Funded  Debt 40 

MORTGAGE  LIABILITIES 

Real  Estate  Mortgages 40 

Otiier  Mortgages 40 


List  of  Accounts  and  Index  47 

CURRENT  LIABILITIES  pack 

Notes  and  Bills  Payable 41 

Accounts  Payable 41 

Matured  Interest  on  Funded  Debt  Unpaid 41 

Matured  Interest  on  Notes  and  Bills  Payable,  Unpaid 41 

Dividends  Unpaid 41 

Deposits 41 

Sundry  Current  Liabilities 41 

ACCRUED  LIABILITIES 

Insurance  Accrued 42 

Taxes  Accrued 42 

Unmatured  Interest  on  Funded  Debt  Accrued 42 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued 42 

Dividends  Accrued 42 

Sundry  Accrued  Liabilities 42 

0 


} 


